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        Case ID :
        GST - States

        Amendment in Notification No. 21/2019–State Tax, dated the 24th April, 2019 - 10/2021-State Tax - Chhattisgarh SGST

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        Return filing extension: permits FORM GSTR-4 submission for the relevant financial year under amended notification with retrospective effect. The amendment requires specified persons to furnish the return in FORM GSTR-4 of the Chhattisgarh Goods and Services Tax Rules, 2017 for the financial year ending 31st March, 2021, by 31st May, 2021, and declares the amendment to be deemed effective from 30th April, 2021.
                          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.

                                Return filing extension: permits FORM GSTR-4 submission for the relevant financial year under amended notification with retrospective effect.

                                The amendment requires specified persons to furnish the return in FORM GSTR-4 of the Chhattisgarh Goods and Services Tax Rules, 2017 for the financial year ending 31st March, 2021, by 31st May, 2021, and declares the amendment to be deemed effective from 30th April, 2021.


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