Extension of GSTR-4 filing deadline applied retrospectively, substituting the original due date with a later filing date. The Commissioner of State Tax amended a prior notification to substitute the original due date for filing FORM GSTR-4 with a later date, thereby extending the filing period; the amendment is deemed to have come into force retrospectively from the original due date and is issued under the statutory powers conferred by the Telangana Goods and Services Tax Act.
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 applied retrospectively, substituting the original due date with a later filing date.
The Commissioner of State Tax amended a prior notification to substitute the original due date for filing FORM GSTR-4 with a later date, thereby extending the filing period; the amendment is deemed to have come into force retrospectively from the original due date and is issued under the statutory powers conferred by the Telangana Goods and Services Tax Act.
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