GST compliance deadline extension for composition scheme returns and annual returns, with retroactive commencement and delayed filing deadlines. The State amends the earlier notification under section 148 to insert provisos extending deadlines: persons must furnish a statement of self assessed tax in FORM GST CMP 08 for the quarter ending 31 March 2020 by the extended date provided, and must furnish the return in FORM GSTR 4 for the financial year ending 31 March 2020 by the extended date provided; the notification is deemed effective from 3 April 2020.
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.
GST compliance deadline extension for composition scheme returns and annual returns, with retroactive commencement and delayed filing deadlines.
The State amends the earlier notification under section 148 to insert provisos extending deadlines: persons must furnish a statement of self assessed tax in FORM GST CMP 08 for the quarter ending 31 March 2020 by the extended date provided, and must furnish the return in FORM GSTR 4 for the financial year ending 31 March 2020 by the extended date provided; the notification is deemed effective from 3 April 2020.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
