Filing deadline for composition taxpayers extended, altering the specified due date for return filing and tax payment. The Government, under Section 148 and on GST Council recommendation, amends the earlier notification prescribing a special procedure for filing returns and payment of tax by composition taxpayers by substituting the originally specified cutoff date in the first proviso of the third paragraph with a later cutoff date, thereby extending the period during which that special procedure applies without modifying other procedural or eligibility provisions.
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Filing deadline for composition taxpayers extended, altering the specified due date for return filing and tax payment.
The Government, under Section 148 and on GST Council recommendation, amends the earlier notification prescribing a special procedure for filing returns and payment of tax by composition taxpayers by substituting the originally specified cutoff date in the first proviso of the third paragraph with a later cutoff date, thereby extending the period during which that special procedure applies without modifying other procedural or eligibility provisions.
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