Extension of due date for filing GSTR-4: statutory amendment postpones the filing deadline and applies retroactively to the original due date. Extension of due date for filing Form GSTR-4 for the financial year 2019-2020 by substituting the earlier prescribed deadline with a later deadline under the Assam state GST notification; the amendment is issued under state GST statutory power and is deemed to have come into force retrospectively from the original deadline, thereby rendering the substituted deadline operative for compliance purposes.
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.
Extension of due date for filing GSTR-4: statutory amendment postpones the filing deadline and applies retroactively to the original due date.
Extension of due date for filing Form GSTR-4 for the financial year 2019-2020 by substituting the earlier prescribed deadline with a later deadline under the Assam state GST notification; the amendment is issued under state GST statutory power and is deemed to have come into force retrospectively from the original deadline, thereby rendering the substituted deadline operative for compliance purposes.
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