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 for FY 2019-20 was to be filed by 30th April,2020. However due to the COVID-19 pandemic this due date was first 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.
Later vide Notification No. 59/2020- Central Tax dated 13th July,2020 the due date of filing of GSTR-4 for FY 2019-20 was 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.
Now upon verge of expiry of time limit the last date for filing of GSTR-4 for the FY 2019-20 has now further been extended by another two months to 31st October,2020 vide Notification No. 64/2020-Central Tax dated 31st August,2020.
For ready reference of our readers the Notification is as under:-
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