Return filing extension: Form GSTR-4 submissions permitted to a specified deadline for the relevant financial year. Insertion of a proviso requires specified persons to furnish returns in FORM GSTR-4 for the financial year ending 31st March, 2021 up to the 31st day of May, 2021, thereby providing a time-limited extension of the return-filing deadline under the Sikkim Goods and Services Tax Rules, 2017; the amendment is issued under section 148 and is deemed effective from the 30th day of 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: Form GSTR-4 submissions permitted to a specified deadline for the relevant financial year.
Insertion of a proviso requires specified persons to furnish returns in FORM GSTR-4 for the financial year ending 31st March, 2021 up to the 31st day of May, 2021, thereby providing a time-limited extension of the return-filing deadline under the Sikkim Goods and Services Tax Rules, 2017; the amendment is issued under section 148 and is deemed effective from the 30th day of April, 2021.
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