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        Case ID :
        GST - States

        Extension of time limit for filing of FORM GSTR-4. - 41/2017-State Tax - Maharashtra SGST

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        Extension of GSTR-4 filing deadline for composition suppliers permits later submission under statutory GST return powers. The Commissioner of State Tax extended the filing deadline for composition suppliers to furnish returns in FORM GSTR-4 for the quarter July-September, 2017, exercising the power conferred by sub section (6) of section 39 of the State GST Act read with the relevant return filing rule and prescribing a new final submission date.
                    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 GSTR-4 filing deadline for composition suppliers permits later submission under statutory GST return powers.

                          The Commissioner of State Tax extended the filing deadline for composition suppliers to furnish returns in FORM GSTR-4 for the quarter July-September, 2017, exercising the power conferred by sub section (6) of section 39 of the State GST Act read with the relevant return filing rule and prescribing a new final submission date.


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