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        Case ID :
        GST - States

        Amendment in Notification No. 21/2019-State Tax, dated the 17th Oct, 2019 - 10/2021–State Tax - Delhi SGST

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        GSTR-4 filing extension requires eligible taxpayers to submit annual return by the newly specified statutory deadline. Insertion of a proviso obliges specified persons to furnish FORM GSTR-4 for the financial year ending 31st March, 2021, by 31st May, 2021; amendment to Notification No. 21/2019 State Tax is made under statutory power and is 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.

                                GSTR-4 filing extension requires eligible taxpayers to submit annual return by the newly specified statutory deadline.

                                Insertion of a proviso obliges specified persons to furnish FORM GSTR-4 for the financial year ending 31st March, 2021, by 31st May, 2021; amendment to Notification No. 21/2019 State Tax is made under statutory power and is deemed effective from 30th April, 2021.


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