GSTR-4 filing extension: annual returns deadline extended, preserving deemed compliance and superseding prior notification. Registered persons under section 10 or covered by the composition notification must file annual returns in FORM GSTR-4; the return for the year ending 31 March 2021 is extended to 31 July 2021. Quarterly self-assessed tax statements remain payable in FORM GST CMP-08 by the due date following each quarter, and furnishing CMP-08 and GSTR-4 as prescribed is deemed compliance with sections 37 and 39. The notification is effective from 31 May 2021, supersedes the prior June notification, and saves actions already taken thereunder.
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Registered persons under section 10 or covered by the composition notification must file annual returns in FORM GSTR-4; the return for the year ending 31 March 2021 is extended to 31 July 2021. Quarterly self-assessed tax statements remain payable in FORM GST CMP-08 by the due date following each quarter, and furnishing CMP-08 and GSTR-4 as prescribed is deemed compliance with sections 37 and 39. The notification is effective from 31 May 2021, supersedes the prior June notification, and saves actions already taken thereunder.
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