Last date for filing GSTR-4 for FY 2019-20 extended to 31st October 2020
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 64/2020–Central Tax
New Delhi, the 31st August, 2020
G.S.R. 539(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 ―31st day of August, 2020″, the figures, letters and words ―31st day of October, 2020″ shall be substituted.
[F. No. CBEC-20/06/07/2019-GST]
PRAMOD KUMAR, Director
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. 59/2020-Central Tax, dated the 13th July, 2020, published in the Gazette of India, Extraordinary, vide number G.S.R. 443(E), dated the 13th July, 2020.
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- Prima facie satisfaction u/s 148 can not be a non-existing or incorrect information
- Mutual Funds to value physical Gold and Silver by using the polled spot prices
- SC allows simultaneous CIRP proceedings against principal debtor & corporate guarantor
- Merely because sales were declared for only one month, same cannot be treated as bogus
- ITAT deleted addition as method of accounting had been accepted in earlier years
