GSTR-4 due date extended to 31st August 2020 for FY 2019-20: (Return of Composition Dealers)
Notification No. 59/2020-Central Tax (i.e. Due date extend of GSTR-4 (GST Return) for composition dealers):
- CBIC has vide Notification No. 59/2020–Central Tax extended due date of GSTR-4 for FY 2019-20 to 31st August 2020 which earlier was 15th July 2020.
- GSTR–4 is a GST Return which is required to be filed by a GST composition dealer.
- A dealer opting for the GST composition scheme is required to furnish only 1 return which is GSTR 4.
- It is to be noted that GSTR–4 filing is not yet been implemented on GST Portal.
Government of India
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…..(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]
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.