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CBIC extends Due Date for filing GST Return by Composition Dealers [Read Notification]

Composition Dealers - GSTR - 4 - Taxscan

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.”

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