The Central Board of Indirect Taxes and Customs (CBIC) on Monday extended the due date for Financial Year 2019-20 to August 31, 2020, which earlier was July 15, 2020.
GSTR–4 is a GST Return which is required to be filed by a GST composition dealer. A dealer opting for the GST composition scheme is required to furnish only 1 return which is GSTR-4. It is to be noted that GSTR-4 filing has not yet been implemented on GST Portal.
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.