Amnesty extension for GSTR-4 nonfilers: filing deadline extended to 31st August, effective retroactively from June. The Central Government amends the principal Central Tax notification by substituting the deadline in the relevant proviso to extend the amnesty for GSTR 4 nonfilers, and declares the amendment to be deemed to have come into force from the earlier specified date, thereby giving the extended deadline retrospective effect.
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.
Amnesty extension for GSTR-4 nonfilers: filing deadline extended to 31st August, effective retroactively from June.
The Central Government amends the principal Central Tax notification by substituting the deadline in the relevant proviso to extend the amnesty for GSTR 4 nonfilers, and declares the amendment to be deemed to have come into force from the earlier specified date, thereby giving the extended deadline retrospective effect.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.