Return filing extension: procedural deadlines for GST CMP-08 and GSTR-4 submissions extended, affecting compliance timelines. The amendment inserts provisos requiring the specified class of registered persons to furnish a statement of self-assessed tax in FORM GST CMP-08 for the quarter ending 31st March, 2020 by an extended deadline and to furnish the return in FORM GSTR-4 for the financial year ending 31st March, 2020 by a further extended deadline; the amendment is deemed effective from 3rd April, 2020 and only modifies the temporal filing obligations without changing form content or substantive tax liabilities.
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Provisions expressly mentioned in the judgment/order text.
Return filing extension: procedural deadlines for GST CMP-08 and GSTR-4 submissions extended, affecting compliance timelines.
The amendment inserts provisos requiring the specified class of registered persons to furnish a statement of self-assessed tax in FORM GST CMP-08 for the quarter ending 31st March, 2020 by an extended deadline and to furnish the return in FORM GSTR-4 for the financial year ending 31st March, 2020 by a further extended deadline; the amendment is deemed effective from 3rd April, 2020 and only modifies the temporal filing obligations without changing form content or substantive tax liabilities.
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