Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020


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The Ministry of Finance has extended the deadline for filing FORM GSTR-4 for the financial year 2019-20. This amendment, made under the Central Goods and Services Tax Act, 2017, pushes the due date from 15th July 2020 to 31st August 2020. This change is based on the recommendations of the Council.

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

Notification No. 59/2020–Central Tax

New Delhi, the 13th July, 2020

G.S.R. 443(E). - In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue),No. 21/2019- Central Tax, dated the 23rd April, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 322(E), dated the 23rd April, 2019, namely:-

In the said notification, in the third paragraph, in the first proviso, for the figures, letters and words “15th day of July, 2020”, the figures, letters and words “31st day of August, 2020” shall be substituted.

[F. No. CBEC-20/01/09/2019-GST]

GAURAV SINGH, Dy. Secy

Note: The principal notification No. 21/2019- Central Tax, dated the 23rd April, 2019, published in the Gazette of India, Extraordinary, vide number G.S.R. 322(E), dated the 23rd April, 2019 and last amended by notification No. 34/2020-Central Tax, dated the 3rd April, 2020, published in the Gazette of India, Extraordinary, vide number G.S.R. 234(E), dated the 3rd April, 2020.

FAQ :

The new due date for filing FORM GSTR-4 for the financial year 2019-20 is 31st August 2020.

This extension applies to the financial year 2019-20.

The previous due date was 15th July 2020.

This amendment was made in exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017.

This notification was issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs.

 
Notification No : Notification No. 59/2020–Central Tax
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-59-central-tax-hindi-2020.pdf



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