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        Case ID :
        GST - States

        Amendment in Notification (15/2020) No.KGST.CR.01/17-18, dated the 12th November, 2020 - (04/2021) KGST.CR.01/17-18 - Karnataka SGST

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        Extension of GST return filing period to include May 2021 by amending the relevant notification under GST. Amendment inserts the words 'and May, 2021' into the second proviso of Notification No. KGST.CR.01/17-18 (dated 12 November 2020) under the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Goods and Services Tax Act, 2017, issued by the Commissioner of Commercial Taxes.
                          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.

                                Extension of GST return filing period to include May 2021 by amending the relevant notification under GST.

                                Amendment inserts the words "and May, 2021" into the second proviso of Notification No. KGST.CR.01/17-18 (dated 12 November 2020) under the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Goods and Services Tax Act, 2017, issued by the Commissioner of Commercial Taxes.


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