CBIC extends Due Date for Filing of GSTR-4 for the F.Y. 2019-20 till 31st August, 2020 vide Notification No. 59/2020- Central Tax, Dated 13th July, 2020
The text of the Notification is as under :
“G.S.R. 443(E).—In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2019- Central Tax, dated the 23rd April, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 322(E), dated the 23rd April, 2019, namely:–
In the said notification, in the third paragraph, in the first proviso, for the figures, letters and words ―15th day of July, 2020, the figures, letters and words ―31st day of August, 2020 shall be substituted.
Note: The principal notification No. 21/2019- Central Tax, dated the 23rd April 2019, published in the Gazette of India, Extraordinary, vide number G.S.R. 322(E), dated the 23rd April 2019 and last amended by notification No. 34/2020-Central Tax, dated the 3rd April 2020, published in the Gazette of India, Extraordinary, vide number G.S.R. 234(E), dated the 3rd April 2020.”
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