Due date amendment for GST filings: statutory deadline moved from tenth to twentieth and applied retrospectively. Amendment substitutes the figures and letters '10th' with '20th' in specified entries of the notification-Table at serial number 3 (items (ie) and (if)) and in Annexure IV-and declares the amendment to be deemed to have come into force with effect from 10th May, 2019.
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Provisions expressly mentioned in the judgment/order text.
Due date amendment for GST filings: statutory deadline moved from tenth to twentieth and applied retrospectively.
Amendment substitutes the figures and letters "10th" with "20th" in specified entries of the notification-Table at serial number 3 (items (ie) and (if)) and in Annexure IV-and declares the amendment to be deemed to have come into force with effect from 10th May, 2019.
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