New Delhi: The Union government has further extended the deadline for filing the new GSTR-4 annual return for businesses registered under the composition scheme for FY 2019-20 to October 31, 2020.
The due date was July 15, which was extended to August 31. Now, businessmen will get two more months to file the return.
GSTR-4 used to be a quarterly return till FY 2018-19, before being converted into annual frequency from FY 2019-20 by the Central Board of Indirect Taxes & Custom (CBIC).
Composition dealers under GST can pay a nominal tax along with a statement-cum-challan known as CMP-08 once in every quarter. Once the financial year is over, they have to file return in form GSTR-4 by summing up details declared in the four quarterly statements in form CMP-08.
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