Extension of due date for filing Form GSTR-4 under optional 6% GST composition scheme for FY 2019-20 to 31.08.2020
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 59/2020 –Central Tax
New Delhi, the 13th July, 2020
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.
[F. No. CBEC-20/01/09/2019-GST]
GAURAV SINGH, Dy.Secy
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, videnumber G.S.R. 234(E), dated the 3rd April, 2020
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