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CBIC enables Filing Form GSTR-4 Annual Return by Composition Taxpayers on GST Portal

CBIC enables Filing Form GSTR-4 Annual Return by Composition Taxpayers on GST Portal

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 Composition Taxpayers are required to file Form GSTR-4 Annual Return, on an annual basis, for each financial year.

All registered taxpayers who have opted for composition scheme or were under composition scheme under GST, for any period during a financial year, starting from 01.04.2019, need to file Form GSTR-4 Annual Return, annually.

Nil Form GSTR-4 Annual Return can be filed for the financial year, if you have, for all applicable quarters of the year, NOT made any outward supply NOT received any goods/services Have NO other liability to report Have filed all Form CMP-08 as Nil

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.

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