Due date extension for GSTR-4 filings to a July deadline, deemed effective from the prior May filing date. Amends a prior notification to substitute the due date for filing FORM GSTR-4 for financial year 2020-21 from 31st May, 2021 to 31st July, 2021. The amendment is effected under powers conferred by section 148 of the Goods and Services Tax Act, and the notification is deemed to have come into force with effect from 31st May, 2021, thereby retroactively extending the filing deadline by substitution in the proviso of the earlier notification.
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Provisions expressly mentioned in the judgment/order text.
Due date extension for GSTR-4 filings to a July deadline, deemed effective from the prior May filing date.
Amends a prior notification to substitute the due date for filing FORM GSTR-4 for financial year 2020-21 from 31st May, 2021 to 31st July, 2021. The amendment is effected under powers conferred by section 148 of the Goods and Services Tax Act, and the notification is deemed to have come into force with effect from 31st May, 2021, thereby retroactively extending the filing deadline by substitution in the proviso of the earlier notification.
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