The Goods and Service Tax Network (GSTN) clarified January 13, 2021, as the Due date for filing GSTR-1 for the third quarter of 2020 i.e. for the period between October and December. Over the past couple of days, various taxpayers reported that the due date for filing GSTR-1 for Oct-Dec 2020 period is being shown as of January 31, 2021, on the GST Portal, while the actual due date is January 13, 2021.
Source Taxscan
