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        Case ID :
        GST - States

        Seeks to amend Notification No. 38/1/2017/Fin(R&C)(100)/2805 dated the 8th May, 2019 - 38/1/2017-Fin(R&C)(197)/1406 - Goa SGST

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        Annual composition return requirement: FORM GSTR-4 must be filed for FY ending March 2021 by May 31, effective April 30. Amendment requires specified persons to furnish the return in FORM GSTR-4 for the financial year ending 31 March 2021 up to 31 May 2021; the amendment is enacted under section 148 of the Goa Goods and Services Tax Act, 2017 and is deemed effective from 30 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.

                                Annual composition return requirement: FORM GSTR-4 must be filed for FY ending March 2021 by May 31, effective April 30.

                                Amendment requires specified persons to furnish the return in FORM GSTR-4 for the financial year ending 31 March 2021 up to 31 May 2021; the amendment is enacted under section 148 of the Goa Goods and Services Tax Act, 2017 and is deemed effective from 30 April 2021.


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