The Central Board of Indirect Taxes and Customs (CBIC) has enabled the Filing Form GSTR-4 Annual Return by Composition Taxpayers on GST Portal.
With effect from 1st April 2019, All registered taxpayers who have opted for composition scheme under GST, for any period during the financial year, need to file Form GSTR-4 (Annual Return).
The taxpayers are required to furnish details regarding the summary of outward supplies, Inward supplies, tax payable thereon, etc. Such taxpayers are also required to report a summary of the import of services and supplies attracting reverse charge etc.
The due date for filing Form GSTR-4 Annual Return is 30th of the month succeeding the financial year or as extended by Government, from time to time. For FY 2019-20, it has to be filed by 31/08/2020.
Form GSTR-4 Quarterly Return is applicable up to tax period ending on 31st March, 2019, for composition taxpayers. For tax periods till the quarter ending March, 2019, Composition Taxpayers are required to file Form GSTR-4 Quarterly Return (which is also available on the GST portal), on quarterly basis. Whereas from 01.04.2019, composition taxpayers are required to file Form GST CMP 08, on quarterly basis.
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