Extension of GSTR-4 filing deadline for the financial year to a later date easing taxpayer compliance obligations. The Finance Department amended a prior State GST notification under section 148 to substitute the previously prescribed GSTR-4 due date with a later date, thereby changing the statutory filing timeline. The amendment expressly provides that the substituted date is to be deemed effective from the original prescribed date, effectuating a retrospective change to the filing deadline.
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 filing deadline for the financial year to a later date easing taxpayer compliance obligations.
The Finance Department amended a prior State GST notification under section 148 to substitute the previously prescribed GSTR-4 due date with a later date, thereby changing the statutory filing timeline. The amendment expressly provides that the substituted date is to be deemed effective from the original prescribed date, effectuating a retrospective change to the filing deadline.
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