Notification No. 10/2021
Date: May 1, 2021
Subject: Extension of due date for filing FORM GSTR-4 for FY 2020-21
Description:
This notification extends the due date for furnishing FORM GSTR-4 by composition taxpayers for FY 2020-21 up to 31 May 2021. The amendment is made under Section 148. It grants additional compliance time to small taxpayers affected by COVID-19 disruptions.
Amendment:
This notification amends notification No. 21/2019
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