The Central Board of Indirect Taxes and Customs (CBIC) on July 13, 2020, extends the due date of filing form GSTR-4 till August 31, 2020 by amending the Notification No. 21/2019- Central Tax dated April 23, 2029, which specifies the guidelines for registered persons paying taxes under Section 10 of the Central Goods and Service Tax Act, 2017, which is related to composition levy.
For extension, CBIC amends the first proviso of the third paragraph of the Notification, to extend the due of Form GSTR-4 till “August 31, 2020” instead of “July 15, 2020”.
The taxpayers whose turnover is below Rs 1.5 crore can opt for Composition levy and have to file form GSTR-4 on yearly basis.
[Notification No. 59/2020- Central Tax]
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