As notified by the GST Tech, Form GSTR-4 for FY 2019-2020 has now been made available on the GST Portal. The due date of the form was lately extended to the 31st August 2020 from the 31st of July 2020 as the form was not available on the GST Portal.
With effect from the 1st April 2019, all Composition Taxpayers are required to file Form GSTR-4 on an annual basis for each financial year.
The form GSTR-4(Annual) is different from the earlier form which was applicable till the 31-03-2019 to file Quarterly Return by the Composition taxpayers in GST.
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