Furnishing of GST returns extended for specified quarter and financial year; provisional timelines set for CMP-08 and GSTR-4. The amendment permits persons to furnish a statement of payment of self-assessed tax in FORM GST CMP-08 for the quarter ending 31st March, 2020, by 7th July, 2020, and to furnish the annual return in FORM GSTR-4 for the financial year ending 31st March, 2020, by 15th July, 2020; it is made under section 148 of the Punjab GST Act and is effective from 3rd April, 2020.
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.
Furnishing of GST returns extended for specified quarter and financial year; provisional timelines set for CMP-08 and GSTR-4.
The amendment permits persons to furnish a statement of payment of self-assessed tax in FORM GST CMP-08 for the quarter ending 31st March, 2020, by 7th July, 2020, and to furnish the annual return in FORM GSTR-4 for the financial year ending 31st March, 2020, by 15th July, 2020; it is made under section 148 of the Punjab GST Act and is effective from 3rd April, 2020.
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