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        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.

        <h1>Extension of due dates for CMP-08 and GSTR-4 filings granted, allowing delayed compliance for March-period returns.</h1> The notification amends Notification No. 21/2019 by inserting provisos that extend deadlines: furnishing the statement of self-assessed tax in FORM GST CMP-08 for the quarter ending 31st March, 2020, is allowed until 7th July, 2020; and furnishing FORM GSTR-4 for the financial year ending 31st March, 2020, is allowed until 15th July, 2020.

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