Quick Summary
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.
FAQ :
Yes, Form GSTR-4 for FY 2019-20 has been made available on the GST Portal.
The due date was extended to 31st August 2020.
The due date was extended because the form was not available on the GST Portal.
All Composition Taxpayers are required to file Form GSTR-4.
Composition Taxpayers are required to file Form GSTR-4 on an annual basis for each financial year, effective from 1st April 2019.
No, the GSTR-4 (Annual) form is different from the previous form used for quarterly returns by Composition taxpayers until 31st March 2019.
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