Extension of GSTR-4 filing deadline: annual returns for financial year 2020-21 may be filed up to 31 May 2021. An amendment permits persons to furnish the return in FORM GSTR-4 for the financial year ending 31st March, 2021, up to 31st May, 2021, effected under the West Bengal Goods and Services Tax Act, 2017, with the notification deemed to have come into force from 30th April, 2021.
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Provisions expressly mentioned in the judgment/order text.
Extension of GSTR-4 filing deadline: annual returns for financial year 2020-21 may be filed up to 31 May 2021.
An amendment permits persons to furnish the return in FORM GSTR-4 for the financial year ending 31st March, 2021, up to 31st May, 2021, effected under the West Bengal Goods and Services Tax Act, 2017, with the notification deemed to have come into force from 30th April, 2021.
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