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        Case ID :
        GST

        Seeks to extend the time limit for filing of FORM GSTR-4 - 41/2017 - Central GST (CGST)

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        Extension of filing deadline for composition suppliers' quarterly return; new deadline set by central tax notification. The Commissioner, invoking powers under the Central Goods and Services Tax Act and associated rules, extended the time for composition suppliers to furnish their quarterly return in Form GSTR-4 for the July-September 2017 quarter to the substituted deadline specified in the notification, with a note recording an earlier substituted deadline by a subsequent notification.
                  Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                    Provisions expressly mentioned in the judgment/order text.

                        Extension of filing deadline for composition suppliers' quarterly return; new deadline set by central tax notification.

                        The Commissioner, invoking powers under the Central Goods and Services Tax Act and associated rules, extended the time for composition suppliers to furnish their quarterly return in Form GSTR-4 for the July-September 2017 quarter to the substituted deadline specified in the notification, with a note recording an earlier substituted deadline by a subsequent notification.


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