Extension of return filing deadline for FORM GSTR-4 grants additional time for taxpayers to submit the annual GST return. An amendment directs specified persons to furnish the return in FORM GSTR-4 for the financial year ending 31st March, 2021, by 31st May, 2021, and declares the amendment to be deemed in force from 30th April, 2021, thereby extending the statutory filing deadline under the Odisha GST notification framework.
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Provisions expressly mentioned in the judgment/order text.
Extension of return filing deadline for FORM GSTR-4 grants additional time for taxpayers to submit the annual GST return.
An amendment directs specified persons to furnish the return in FORM GSTR-4 for the financial year ending 31st March, 2021, by 31st May, 2021, and declares the amendment to be deemed in force from 30th April, 2021, thereby extending the statutory filing deadline under the Odisha GST notification framework.
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