Extension of filing deadline for composition suppliers to submit FORM GSTR-4, providing additional time to comply with return requirements. Extension is granted for furnishing the return by a composition supplier in FORM GSTR-4 for the quarter July-September, 2017, under the powers of sub-section (6) of section 39 read with section 168 of the Punjab Goods and Services Tax Act, 2017 and rule 62 of the Punjab Goods and Services Tax Rules, 2017, by prescribing a revised final date for submission.
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Provisions expressly mentioned in the judgment/order text.
Extension of filing deadline for composition suppliers to submit FORM GSTR-4, providing additional time to comply with return requirements.
Extension is granted for furnishing the return by a composition supplier in FORM GSTR-4 for the quarter July-September, 2017, under the powers of sub-section (6) of section 39 read with section 168 of the Punjab Goods and Services Tax Act, 2017 and rule 62 of the Punjab Goods and Services Tax Rules, 2017, by prescribing a revised final date for submission.
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