Due date of GST 4 for FY 2019-20 extended

GSTR 4 due date
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GSTR 4(Annual Return) due date

Overview of GSTR 4(Annual Return)
  • GSTR 4 needs to be filed by the person who was registered as a composition taxpayer for any period (even for a single day) during the financial year.
    • who were composition taxpayers at the beginning of the year but have opted out during the year.
    • who was registered under the composition scheme during the year and have not opted out during the year.
    • who were registered under the composition scheme at the beginning of the year and have never opted out subsequently.
  • Form GSTR 4 (Annual Return) is a summary return that will give details regarding the outward supplies, inward supplies, import of services, and inward supplies attracting reverse charge, tax payable, etc.
  • Form GSTR 4 (Annual Return) cannot be revised once it is filed.
  • Form GSTR 4 can be filed using the online as well as offline utility.
    • The Online Utility of Form GSTR 4 can be accessed on the dashboard only after logging in with valid credentials on the GST portal.
    • The Offline Utility of Form GSTR 4 can be accessed under the downloads section of the GST portal.
  • As per section 47 of CGST Act,2017 If a return is not filed within the prescribed due date then late fees of Rs 200 per day (Rs 100 CGST + Rs. 100 SGST/UTGST) will be applicable till the default continues. Note: The maximum late fees that can be levied for one return cannot exceed Rs. 10,000 (Rs 5,000 CGST + Rs. 5,000 SGST/UTGST).
  • Thought to ponder – If GSTR 4(Annual Return) which is a yearly return being filed by composition taxpayers then what is the need of filing the Annual Return in Form 9A???

Due dates of GSTR 4 after it became a yearly return

For the Financial Year 2019-2020

Note: Composition taxpayers have not been given any benefit considering the COVID 19 pandemic.  Neither the late fees was waived nor reduced nor the interest rates applicable have been reduced.

Note: Due Date which has been extended twice so far has been extended as Form GSTR 4 was not made available for taxpayers for filing. 

Due dates of GSTR 4 until it used to be a quarterly return

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About CA Ankita Khetan 165 Articles
Ankita is a Chartered Accountant in practice and holds a Diploma in IFRS (from ACCA, UK). She is also a Commerce PG and Certified Independent Director (from IICA). She holds a certification in Forex and Treasury Management. Her area of expertise is GST and Income tax. She is passionate about reading, writing, and sharing knowledge on areas related to finance and taxation.

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