Extension of GST return deadlines allows delayed CMP-08 payment statement and GSTR-4 filing without penalty. The notification amends a prior Assam GST notification to allow affected persons to furnish the statement of self-assessed tax in FORM GST CMP-08 for the quarter ending 31st March, 2020 by 7th July, 2020 and to furnish the return in FORM GSTR-4 for the financial year ending 31st March, 2020 by 15th July, 2020; the amendment is made under section 148 of the Assam GST Act and is deemed issued on 3rd April, 2020.
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Provisions expressly mentioned in the judgment/order text.
Extension of GST return deadlines allows delayed CMP-08 payment statement and GSTR-4 filing without penalty.
The notification amends a prior Assam GST notification to allow affected persons to furnish the statement of self-assessed tax in FORM GST CMP-08 for the quarter ending 31st March, 2020 by 7th July, 2020 and to furnish the return in FORM GSTR-4 for the financial year ending 31st March, 2020 by 15th July, 2020; the amendment is made under section 148 of the Assam GST Act and is deemed issued on 3rd April, 2020.
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