Extension of filing deadline for composition suppliers' FORM GSTR-4 permits a later quarterly return submission under statutory rule. The Government, invoking sub section (6) of section 39 read with section 168 of the Mizoram Goods and Services Tax Act, 2017 and rule 62 of the Rules, extends the time limit for furnishing the quarterly return by composition suppliers in FORM GSTR-4 for the quarter July-September, 2017 to a later specified date, thereby modifying the filing deadline under sub section (2) of section 39.
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Provisions expressly mentioned in the judgment/order text.
Extension of filing deadline for composition suppliers' FORM GSTR-4 permits a later quarterly return submission under statutory rule.
The Government, invoking sub section (6) of section 39 read with section 168 of the Mizoram Goods and Services Tax Act, 2017 and rule 62 of the Rules, extends the time limit for furnishing the quarterly return by composition suppliers in FORM GSTR-4 for the quarter July-September, 2017 to a later specified date, thereby modifying the filing deadline under sub section (2) of section 39.
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