GSTR-4 was required to be filed by Composition dealers on a quarterly basis upto FY 2018-29. Later the periodicity of GSTR-4 has been reset, to be filed on Annual basis, whereas quarterly return/ details are required to be filed in Form CMP-08.
Extension of Due Dates for Annual GSTR-4 for FY 2020-21
CBIC has further extended the due date upto 30/06/2021 for filing of Annual GSTR-4 by the Composition Dealers for the FY 2020-21, as under:
CBIC Central Tax Notification 25/2021 dt. 01/06/2021: GSTR-4 Due Date further Extended from 31/05/2021 to 30/06/2021 for financial year 2020-21
CBIC Central Tax Notification 10/2021 dt. 01/05/2021: GSTR-4 Due Date Extended from 30/04/2021 to 31/05/2021 for financial year 2020-21
Extension of Due Dates for Annual GSTR-4 for FY 2019-20
CBIC has further extended the due date upto 31/10/2020 for filing of Annual GSTR-4 by the Composition Dealers for the FY 2019-20, as under:
CBIC Central Tax Notification 64/2020 dt. 31/08/2020: GSTR-4 Due Date further Extended from 31/08/2020 to 31/10/2020 for financial year 2019-20
CBIC Central Tax Notification 59/2020 dt. 13/07/2020: GSTR-4 Due Date further Extended from 15/07/2020 to 31/08/2020 for financial year 2019-20
CBIC Central Tax Notification 34/2020 dt. 03/04/2020: GSTR-4 Due Date Extended from 30/04/2020 to 15/07/2020 for financial year 2019-20
CBIC Central Tax Notification 21/2019 dt. 23/04/2019: From FY 2019-20, CBIC prescribes Annual Filing of Return by Composition taxpayer in Form GSTR-4, latest by 30th day from the end of respective financial year and quarterly filing of CMP-08 and tax payment, in the case if taxpayers availing the benefit of Optional Composition Scheme with 6% GST on Services/ Mixed Supplies, notified vide Central Tax Rate Notification 2/2019 and UT Tax Rate Notification 2/2019. Accordingly, in such cases now GST Return in Form GSTR 4 is required to be filed Annually (by 30th April of the following financial year).
Extension of Due Dates for Quarterly GSTR-4 for FY 2018-19
CBIC extends GSTR-4 due date (July to September 2017) for taxpayers of Srikakulam district (AP), as under:
CBIC Central Tax Notification 65/2018 dt. 29/11/2018: GSTR-4 Due Date Extended from 18/10/2018 to 30/11/2018 for tax period July to September 2018 in the case of taxpayers registered in the Cyclone affected Srikakulam district of Andhra Pradesh.
Extension of Due Dates for Quarterly GSTR-4 for FY 2017-18
CBEC has further extended due date upto 24/12/2017 for filing of GSTR-4 by Composition Dealers for July 2017 to September 2017, as under:
CBEC Central Tax Notification 59/2017 dt. 15/11/2017: GSTR-4 Due Date further Extended from 15/11/2017 to 24/12/2017 for tax period July to September 2017
CBEC Central Tax Notification 41/2017 dt. 13/10/2017: GSTR-4 Due Date Extended upto 15/11/2017 for tax period July to September 2017
Waiver/ Reduction in Late Fee for GSTR-4
CBIC waives late fee payable for delayed filing of quarterly return in Form GSTR-4 for tax periods July 2017 to September 2018, provided the same is filed by the registered taxpayers during 22/12/2018 to 31/03/2019.
CBIC Central Tax Notification 77/2018 dt. 31/12/2018: Full Waiver of Late Fee u/s 47 for Delayed Filing of GSTR-4 (July 2017 to Sept. 2018), if filed during 22/12/2018 to 31/03/2019
CBIC Central Tax Notification 41/2018 dt. 04/09/2018: Waiver of Late Fee u/s 47 for Delayed Filing of GSTR-4 (October 2017 to December 2017)
CBEC Central Tax Notification 73/2017 dt. 29/12/2017: Reduction in Late Fee u/s 47 for Delayed Filing of GSTR-4, to Rs. 25 per day of delay (Rs. 10 per day where ‘Nil’ return)
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GST CMP-08 (Quarterly Composition Return): Due Date Extensions