As we know all the due dates are being extended and now CBIC has even extended due date for GSTR 4. Before looking at the new due date let’s understand what is GSTR – 4 and who needs to file it and when?
GSTR-4 is a return that has to be filed by a composition dealer paying tax as per provision of section 10. Unlike a normal taxpayer who needs to furnish returns either monthly or quarterly, a dealer opting for the composition scheme is required to furnish only 1 return which is GSTR 4 once in a year by 30th of April, following a financial year.
Now vide, notification 59/2020, CBIC has extended the due date of such GSTR – 4 till 31.08.2020 which was earlier extended to 15.07.2020 vide notification 34/2020.
To read full notification CLICK HERE.
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