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        Case ID :
        GST - States

        Amendment in Notification G.O. Ms. No. 34, dated the 5th August, 2019 - G.O. Ms. No. 10 - Puducherry SGST

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        GST return filing requirement extended for composition taxpayers to furnish annual Form GSTR-4 by an extended deadline. The amendment requires specified persons to furnish the annual composition return in Form GSTR-4 for the financial year ending 31st March, 2021, by 31st May, 2021, as an added proviso to the earlier notification, and declares the notification to be 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.

                                GST return filing requirement extended for composition taxpayers to furnish annual Form GSTR-4 by an extended deadline.

                                The amendment requires specified persons to furnish the annual composition return in Form GSTR-4 for the financial year ending 31st March, 2021, by 31st May, 2021, as an added proviso to the earlier notification, and declares the notification to be effective from 30th April, 2021.


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