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        Case ID :
        GST - States

        Extension in due date of GSTR-4 for FY 2020-21 till 31.05.2021 - 10/2021-State Tax - Gujarat SGST

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        Extension of GSTR-4 due date to end-May restores filing deadline for FY2020-21 under section 148 amendment. Amendment under section 148 of the Gujarat GST Act inserts a proviso requiring specified persons to furnish FORM GSTR-4 for the financial year ending 31 March 2021 up to 31 May 2021, and declares the amendment to be 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.

                                Extension of GSTR-4 due date to end-May restores filing deadline for FY2020-21 under section 148 amendment.

                                Amendment under section 148 of the Gujarat GST Act inserts a proviso requiring specified persons to furnish FORM GSTR-4 for the financial year ending 31 March 2021 up to 31 May 2021, and declares the amendment to be deemed effective from 30 April 2021.


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