The Central Board of Indirect Taxes and Customs (CBIC) has extended the due date for filing of GSTR-4 by the composition dealers for the financial year ending 31st March, 2020, till the 15th day of July, 2020.
Earlier, the due date for filing the said self-assessed tax return was 7th July 2020.
GSTR-4 is a Return that has to be filed by a Composition Dealer under the Goods and Services Tax (GST) regime. Unlike a normal taxpayer who needs to furnish 3 monthly returns, a dealer opting for the composition scheme is required to furnish only 1 return which is GSTR-4.
The notification said that “the said persons shall furnish the return in FORM GSTR-4 of the Central Goods and Services Tax Rules, 2017, for the financial year ending 31st March, 2020, till the 15th day of July, 2020.”
Subscribe Taxscan Premium to view the Judgment
