New notification no. 59/2020 dated 13th July ,2020
As we understand, all due dates are being extended, and now CBIC has extended the due date for GSTR 4. Prior to actually looking at the revised due date, let 's understand what GSTR-4 is and who has to file it, and when?
GSTR-4 is a return to be filed by a composition dealer paying tax as prescribed under section 10. Unlike a regular taxpayer who has to make returns either monthly or quarterly, a dealer who opts for a composition scheme is only required to make 1 return, which is GSTR 4 once per year by 30 April of the following financial year.
Now vide, Notification 59/2020 dated 13th July 2020 (Gazette ID- CG-DL-E-13072020-220496), CBIC has extended due dates for GSTR-4 for the financial year ending 31st March 2020 till 31st August 2020 which Earlier this date was 15th July 2020. (Reference: Notification no.34/2020 dated 03rd April 2020)
To read full notification CLICK HERE.