TO FILE FORM GSTR-4 TILL 31.10.2020 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 |
|
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 31.08.2020 31.10.2020 |
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. Then the Central Government has 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 Central
Government has now extended the time limit to file Annual Return in FORM GSTR-4
till 31.10.2020 as per Notification No. 64/2020-Central Tax dated 31.08.2020.
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.
64/2020 – Central Tax
New Delhi,
the 31st August,
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 “31st day of August, 2020”, the figures, letters and words “31st
day of October, 2020” shall be substituted.
[F. No. CBEC-20/06/07/2019-GST]
(Pramod Kumar) Director, 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. 59/2020-Central Tax, dated the 13th July,
2020, published in the Gazette of India, Extraordinary, vide number G.S.R. 443(E), dated the
13th July,
2020.
STEP BY STEP GUIDELINES FOR GSTR-4
https://tutorial.gst.gov.in/downloads/gstr4annualofflineutility.pdf