Extension of due date for filing of Form GSTR- 4 for FY 2019-20

Central Board of Indirect Taxes and Customs (CBIC) vide its notification has extended the due date for filing of Form GSTR-4 for Financial Year 2019-20 from 15th July,2020 to 31st August,2020.

Form GSTR-4 is an Annual GST Return that has to be filed by all registered taxpayers who have opted for composition scheme or were under composition scheme under GST, for any period during a financial year, starting from 1st April,2019.
Unlike a normal taxpayer who needs to furnish 3 monthly returns, a dealer opting for the composition scheme is required to furnish only 1 return which is Form GSTR 4 once in a year by 30th of April, following a financial year or as extended by government from time to time.

It is to be noted that Form GSTR 4 can be filed only if, all applicable quarterly statements in Form CMP 08 of that financial year, have been filed. Form GSTR-4, once filed, cannot be revised.

CBIC has enabled filing of Form GSTR-4 on GST Portal from 21st July,2020 onwards.

Source: Notification No. 59/2020–Central Tax