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<h1>Assam extends GSTR-4 filing deadline for FY 2019-2020 to October 31, 2020, u/s 148 of GST Act.</h1> The Government of Assam, through the Finance (Taxation) Department, has issued a notification extending the deadline for filing FORM GSTR-4 for the financial year 2019-2020 to October 31, 2020. This amendment, authorized by the Governor under section 148 of the Assam Goods and Services Tax Act, 2017, modifies the previous notification dated June 13, 2019. The extension is effective retroactively from August 31, 2020.