Extension of GSTR-4 filing deadline granted, providing additional time for composition taxpayers to comply with return filing requirements. Amends the earlier Central Tax notification by substituting the previously prescribed due date for filing FORM GSTR-4 with a later date, effected under powers granted by the Central Goods and Services Tax Act and published as a formal amendment to Notification No.41/2017 Central Tax.
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Provisions expressly mentioned in the judgment/order text.
Extension of GSTR-4 filing deadline granted, providing additional time for composition taxpayers to comply with return filing requirements.
Amends the earlier Central Tax notification by substituting the previously prescribed due date for filing FORM GSTR-4 with a later date, effected under powers granted by the Central Goods and Services Tax Act and published as a formal amendment to Notification No.41/2017 Central Tax.
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