Extension of GST ITC-04 filing deadline to end December replacing prior November deadline; affects submission requirement under rule 45. The Commissioner of State Tax amended Notification No. 16 C.T./GST to substitute the previously prescribed due date of the 30th of November with the 31st of December for submission of details in Form GST ITC 04, thereby extending the filing deadline under rule 45(3) of the West Bengal GST Rules and the enabling provision of the Act.
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Provisions expressly mentioned in the judgment/order text.
Extension of GST ITC-04 filing deadline to end December replacing prior November deadline; affects submission requirement under rule 45.
The Commissioner of State Tax amended Notification No. 16 C.T./GST to substitute the previously prescribed due date of the 30th of November with the 31st of December for submission of details in Form GST ITC 04, thereby extending the filing deadline under rule 45(3) of the West Bengal GST Rules and the enabling provision of the Act.
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