Page 65 - GSTL_23rd July 2020_Vol 38_Part 4

Central Tax Notifications

Composition Levy — FORM GSTR-4 — Time-limit for furnish-
ing GST-4 return for 31-3-2020 extended till 31-8-2020 —
Amendment to Notification No. 21/2019-C.T.
[Amend at page 9.103 of 12th Edition of GST Law Manual, Vol. 2, 2020-21]
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 recommenda-
tions of the Council, hereby makes the following further amendment in the noti-
fication 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.
[Notification No. 59/2020-C.T., dated 13-7-2020]

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GST LAW TIMES  23rd July 2020  65