Due date of filing of GSTR-4 for FY 2019-20 by composition tax payers extended to 31st August,2020

As per Section 39(2) of the CGST Act, 2017 read with Rule 62 of the CGST Rules, 2017, every registered person who has opted for composition levy or availing benefit of Notification No. 02/2019- Central Tax (Rate) dated 7th March,2019, is required to file a return in FORM GSTR-4 for every financial year till 30th day of April following the end of the Financial Year.

In view of above the GSTR-4 or FY 2019-20 was to be filed by 30th April,2020. However this due date was extended to 15th July,2020 vide Notification No. 34/2020-Central Tax, dated 3rd April,2020 by insertion of first proviso in third para in Notification No. 21/2019-Central tax, dated 23rd April,2019.

It is important to note here that in respect of majority of compliance’s, the dates have already been extended to 31st August,2020 vide Notification No. 35/2020-Central Tax dated 3rd April, 2020 as amended vide Notification No. 55/2020-Central tax dated 27th June,2020. However some sections which included Section 39(2) of the CGST Act, 2017 were excluded from the purview of these Notifications. Accordingly the due date of filing of GSTR-4 was not extended.

CBIC in its tweet dated 7th July,2020 had hinted for extension in date when it had stated that representations have been received on non-availability and extension of date of GSTR-4 for FY 2019-20 on the common portal and that the matter of extension of date is under consideration by GST Implementation Committee.

Now finally today vide Notification No. 59/2020- Central Tax dated 13th July,2020 the due date of filing of GSTR-4 for FY 2019-20 has been extended till 31st August,2020 by necessary amendment in first proviso in third para which was inserted earlier vide Notification No. 34/2020-Central Tax, dated 3rd April,2020.

READ NOTIFICATION No. 59/2020-Central Tax dated 13th July,2020

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TW Editorial Team comprises of team of experienced Chartered Accountants and Advocates devoted to spread the knowledge of GST amongst the various stakeholders.