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.”To Read the full text of the Notification CLICK HERE