Extension of filing date for annual composition return allows taxpayers additional time to file under state GST. Amendment substitutes the prescribed last date for filing the annual composition return, FORM GSTR-4, for the financial year 2020-21 by replacing the earlier deadline with a later date. The amendment is made under the powers conferred by section 148 of the State GST Act and shall be deemed to have come into force with effect from the earlier deadline date.
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.
Extension of filing date for annual composition return allows taxpayers additional time to file under state GST.
Amendment substitutes the prescribed last date for filing the annual composition return, FORM GSTR-4, for the financial year 2020-21 by replacing the earlier deadline with a later date. The amendment is made under the powers conferred by section 148 of the State GST Act and shall be deemed to have come into force with effect from the earlier deadline date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
