Extension of time for GSTR-4 filing allows composition suppliers additional period to submit quarterly returns under GST provisions. An administrative extension of time was granted for furnishing the quarterly return in FORM GSTR-4 by composition taxpayers for the July-September 2017 quarter. The Commissioner, relying on the statutory powers under the Nagaland GST Act and Rules, issued a notification postponing the filing deadline and thereby adjusted the compliance timetable for composition suppliers for that quarter.
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Provisions expressly mentioned in the judgment/order text.
Extension of time for GSTR-4 filing allows composition suppliers additional period to submit quarterly returns under GST provisions.
An administrative extension of time was granted for furnishing the quarterly return in FORM GSTR-4 by composition taxpayers for the July-September 2017 quarter. The Commissioner, relying on the statutory powers under the Nagaland GST Act and Rules, issued a notification postponing the filing deadline and thereby adjusted the compliance timetable for composition suppliers for that quarter.
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