GSTR-1 deadline: The last date to file GSTR-1 for March 2024 tax period was April 11, 2024, however GSTN has recommended to the Central Board of Indirect Taxes and Customs (CBIC) that the deadline to file GSTR-1 be extended by one day to April 12, 2024. However as of 1 pm on April 12, 2024 no circular or notification from CBIC has come in this regard.
For those small businessmen and professionals who wants to register for GST but can t do so due to the burden of various GST law provisions, opting for composition scheme under GST makes sense. However in order to opt for it, an individual has to satisfy certain eligibility criteria and others.