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        Case ID :
        GST - States

        Amendment in Notification No. FIN/REV-3/GST/1/08(Pt-1)(Vol.1)/123 dated the 23rd April 2019 - FIN/REV-3/GST/1/08(Pt-1)(Vol.II)/51 - Nagaland SGST

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        Filing obligation: specified persons must submit FORM GSTR-4 for the 2020-21 year by the prescribed May deadline. The notification adds a proviso requiring specified persons to furnish returns in FORM GSTR-4 for the financial year ending 31st March 2021 up to 31st May 2021, and declares the amendment to be 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.

                                Filing obligation: specified persons must submit FORM GSTR-4 for the 2020-21 year by the prescribed May deadline.

                                The notification adds a proviso requiring specified persons to furnish returns in FORM GSTR-4 for the financial year ending 31st March 2021 up to 31st May 2021, and declares the amendment to be deemed to have come into force from 30th April 2021.


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