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        Case ID :
        GST - States

        Amendment in Notification No. F.12(46)FD/Tax/2017-Pt-III-05, dated the 23rd April, 2019 - F.12(1)FD/Tax/2021-04 - Rajasthan SGST

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        Return filing requirement: specified taxpayers must file Form GSTR-4 for the relevant financial year by the prescribed deadline. An amendment adds a proviso requiring specified persons to furnish FORM GSTR-4 for the financial year ending 31st March, 2021 up to 31st May, 2021, and declares the amendment to be deemed effective from 30th April, 2021.
                          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.

                                Return filing requirement: specified taxpayers must file Form GSTR-4 for the relevant financial year by the prescribed deadline.

                                An amendment adds a proviso requiring specified persons to furnish FORM GSTR-4 for the financial year ending 31st March, 2021 up to 31st May, 2021, and declares the amendment to be deemed effective from 30th April, 2021.


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