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        Case ID :
        GST - States

        Seeks to amend Notification No. 21/2019- State Tax, dated the 23rd April, 2019 - 34/2020- GST/SIKKIM - Sikkim SGST

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        GST filing extension: CMP-08 and GSTR-4 deadlines extended to July for returns and self-assessed tax. Amendment adds provisos requiring persons to furnish a statement of self-assessed tax in FORM GST CMP-08 for the quarter ending 31st March, 2020 by 7th July, 2020, and to furnish FORM GSTR-4 for the financial year ending 31st March, 2020 by 15th July, 2020, under powers of section 148 of the State GST Act.
                          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.

                                GST filing extension: CMP-08 and GSTR-4 deadlines extended to July for returns and self-assessed tax.

                                Amendment adds provisos requiring persons to furnish a statement of self-assessed tax in FORM GST CMP-08 for the quarter ending 31st March, 2020 by 7th July, 2020, and to furnish FORM GSTR-4 for the financial year ending 31st March, 2020 by 15th July, 2020, under powers of section 148 of the State GST Act.


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