GST return filing extension requires specified persons to furnish FORM GSTR-4 for the financial year ending 31 March 2021. The notification amends the earlier Uttarakhand GST notification by inserting a further proviso requiring the specified persons to furnish FORM GSTR-4 for the financial year ending 31 March 2021 on or before 31 May 2021. The amendment is issued under section 148 of the Uttarakhand Goods and Services Tax Act, 2017 and is deemed to have come into force from 30 April 2021.
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Provisions expressly mentioned in the judgment/order text.
GST return filing extension requires specified persons to furnish FORM GSTR-4 for the financial year ending 31 March 2021.
The notification amends the earlier Uttarakhand GST notification by inserting a further proviso requiring the specified persons to furnish FORM GSTR-4 for the financial year ending 31 March 2021 on or before 31 May 2021. The amendment is issued under section 148 of the Uttarakhand Goods and Services Tax Act, 2017 and is deemed to have come into force from 30 April 2021.
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