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        Case ID :
        GST - States

        Seeks to amend Notification No. (08/2019) FD 47 CSL 2017, dated the 23rd April, 2019 - (06/2021) FD 16 CSL 2021 - Karnataka SGST

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        Return filing requirement: specified persons must file FORM GSTR-4 for the 2020-21 year by the prescribed extended deadline. The amendment inserts a proviso requiring specified persons to furnish the return in FORM GSTR-4 of the Karnataka Goods and Services Tax Rules, 2017, for the financial year ending 31st March, 2021, by the date specified in the proviso; the notification is deemed to have come into force 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 persons must file FORM GSTR-4 for the 2020-21 year by the prescribed extended deadline.

                                The amendment inserts a proviso requiring specified persons to furnish the return in FORM GSTR-4 of the Karnataka Goods and Services Tax Rules, 2017, for the financial year ending 31st March, 2021, by the date specified in the proviso; the notification is deemed to have come into force from 30th April, 2021.


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