Is gatr 4 for fy 2019-20 is mandatory filing after issuance of notification 77/2020 on 15th October, 2020?
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Quick Summary
This discussion clarifies whether filing GSTR-4 for the financial year 2019-20 is mandatory following the issuance of Notification 77/2020 on 15th October 2020. The consensus is that GSTR-4 remains mandatory for composition taxpayers. Notification 77/2020 specifically applies to assesses who are not composition taxpayers.