CBIC Extends Due Date of GSTR-4 Return filing for FY 2019-20

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A Big relief for composite GST taxpayers, the Central Board of Indirect Taxes and Customs (CBIC) extended the deadline of GSTR-4 return filing.

let’s understand in detail – 

Know About GSTR-4 Return

GSTR-4 is a return that requires to be filed. The due date for filing Form GSTR-4 Annual Return is 30th of the month succeeding the financial year or as extended by Government, from time to time. For FY 2019-20, it has to be filed by 31/10/2020. The GSTR-4 return contains the total value of the sales and supplies made, the tax paid at compounding rate, invoice details etc.   

Benefits of GSTR-4 filling

The facility of GSTR-4 return filing on the GST portal was first introduced on 21st July 2020. It was followed by the statement of an offline tool only on 6th August 2020 to prepare a few tables of GSTR-4 without needing the internet. Although it has many advantages – 

  • The return is relatively simple in comparison with the annual return for regular taxpayers, being GSTR-9. 
  • However, the time limit given for the composition taxpayers to familiarise with the new facility was considerably less. 

Why CBIC extends the due date to file GSTR- 4?

Due to Covid-19, most of the companies having GST registration are now unable to timely meet their GST compliance. Hence, the GST department has now announced the extension of Due-date for the annual GST return filing of GSTR-4 and GSTR-4 Return for FY 2019-20 is now extended to 31st October 2020.

Who can file NIL Form GSTR-4 Annual Return: 

Nil Form GSTR-4 Annual Return can be filed for the financial year, if you have, for all suitable quarters of the year: 

  • NOT made any outside supply 
  • NOT permitted any goods/services
  • Have NO additional liability to report
  • Have filed all Form CMP-08 as Nil

Important Measures for filing GSTR-4

Some of the important measures of GSTR-4 is – 

  • GSTR-4 is a return that needs to be filed by the taxpayers opting for the Composition Scheme on an annual basis. 
  • Until the FY 2018-19, the return was filed every quarter which got substituted by CMP-08. 
  • Unlike a normal taxpayer, a taxpayer opting for the composition scheme is required to furnish quarterly returns known as CMP-08 and GSTR 4 once in a year by 30th of April, financial year.
  •  GSTR-4 for FY 2019-20 is now extended to 31st October 2020.

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If you need any assistance regarding the annual GST return filing procedure or the GST Registration, please feel free to contact our business advisor at 8881-069-069.

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