Important Keyword: Section 148 CGST Act 2017, F. No. CBEC-20/01/09/2019-GST, Notification No. 21/2019- Central Tax, Notification No. 34/2020-Central Tax.
[F. No. CBEC-20/01/09/2019-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 13th July, 2020
Notification No. 59/2020 – Central Tax: Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020.
Table of Contents
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
G.S.R (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.
(Gaurav Singh)
Deputy Secretary,
Government of India
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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