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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CA Ankita Khetan
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