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R.R.JAGADEESAN, GST PRACTITIONER WELCOMES YOU TO "ABHIVIRTHI" WITH LATEST UPDATES ON GST - GOODS AND SERVICES TAX ACT, IGST - INTEGRATED GOODS AND SERVICES TAX ACT, CGST- CENTRAL GOODS AND SERVICES TAX ACT, SGST - STATE GOODS AND SERVICES TAX ACT, UTGST - UNION TERRITORY GOODS AND SERVICES TAX ACT WITH NOTIFICATIONS, CIRCULARS, FORMATS, GST TAX RATES,PRESS RELEASES, HSN CODES AND OTHER INFORMATION FOR BUSINESS SECTOR AND INDUSTRIAL SECTOR AND SERVICE SECTOR, PRIVATE BANKS, PUBLIC SECTOR BANKS, PUBLIC SECTOR UNDERTAKINGS, STAKEH0LDERS, ACADEMICIANS, STUDENTS AND CHARTERED ACCOUNTANTS AND GST PRACTITIONERS WITH COMPLETE GUIDELINES FOR ONLINE REGISTRATION, ONLINE RETURN FILING, ONLINE PAYMENT AND ONLINE GENERATION OF CERTIFICATES IN GST PORTAL (www.gst.gov.in) As per the Notification No. 78/2020 dated 15th Oct 2020, the tax payers, having Aggregate Annual Turn Over (AATO) above Rs 5 Crore, shall use atleast 6 digit HSN code in the e-Invoices and e-Waybills and other tax payers shall use atleast 4 digit HSN code in E-Invoices and E-Way Bills with effect from 1st October, 2023.-----GSTR-2B WILL BE AVAILABLE IN THE AFTERNOON OF 14TH AS ITS GENERATION COMMENCES AFTER END OF DUE DATE OF GSTR-1/IFF FILING ON 13TH TAXPAYERS MUST FURNISH 4 DIGIT HSN CODES AND 6 DIGIT HSN CODES IF THE AGGREGATE TURNOVER IN THE PRECEDING FINANCIAL YEAR IS BELOW RUPEES 5 CRORES AND ABOVE RUPEES 5 CRORES RESPECTIVELY AND 8 DIGIT HSN CODES IF THE GOODS ARE EXPORTED IRRESPECTIVE OF QUANTUM OF TURNOVER THANK YOU VERY MUCH FOR YOUR VISIT AND BOOKMARKING THIS BLOGSPOT FOR FREQUENT VISITS-----SHARE THE ARTICLES WITH YOUR COLLEAGUES AND FRIENDS USING PRINT FRIENDLY OPTION AVAILABLE ON THE RIGHT SIDE-----TO VIEW MORE ARTICLES PLEASE VISIT AGAIN AND AGAIN. ABHIVIRTHI R.R.JAGADEESAN அபிவிருத்தி R.R.ஜெகதீசன் अभिविरथी R.R.जगदीसन
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Tuesday, July 14, 2020

Extension of time to file FORM GSTR-4 for 2019-20 till 31.8.2020

EXTENSION OF TIME TO FILE FORM GSTR-4 FOR COMPOSITION OPTED PERSONS FOR THE YEAR 2019-20

The Goods and Services Tax Act, 2017 came into force with effect from 1.7.2017 in India.

2019-20
PERIOD
RETURN TYPE
DUE DATE
APR-JUN 
FORM GST CMP-08
18.07.2019
JUL-SEP
FORM GST CMP-08
18.10.2019
22.10.2019
OCT-DEC
FORM GST CMP-08
18.01.2020
JAN-MAR
FORM GST CMP-08
18.04.2020
07.07.2020
APR 2019 TO MAR 2020 ANNUAL RETURN
FORM GSTR-4
30.04.2020
15.07.2020

The composition opted persons were paying GST on quarterly basis through FORM GST CMP-08.

The Central Government has extended the last date to file FORM GSTR-4 for composition opted persons from 30.4.2020 to 15.7.2020 due to COVID-19 pandemic as per Notification No. 31/2020-Central Tax dated 23.4.2020..

https://abhivirthi.blogspot.com/2020/07/extension-of-time-to-file-form-gstr-4.html


The Central Government has now extended the time limit to file Annual Return in FORM GSTR-4 till 31.8.2020 as per Notification No. 59/2020-Central Tax dated 13.7.2020.

The relevant Notification is given below for ready reference:


[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]

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]




(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  April2020, published in the Gazette of India, Extraordinary, vide number G.S.R. 234(E), dated th3rd April, 2020


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