Notification no. 59/2020 extended the GSTR 4 due date

Notification no. 59/2020 :

Text of the notification-

“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.

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.”

Impact of Notification no. 59/2020

 Notification no. 59/2020 has extended the due date of the return of composition dealers. The name of return is GSTR 4. It is filed annually. Its form was not updated on the GST portal. There was a huge demand for extension of its date by the taxpayers. Thus the return can be filed till the end of August. Its date is 31st August Now.

Download the copy of Notification no. 59/2020