GSTR-4 is an annual return to be filed by composition taxpayers annually from the FY 2019-20. Original due date for filing GSTR-4 for the FY 2019-20 was 15th July 2020, which was extended by CBIC vide Notification No. 59/2020 dated 13th July 2020. Now GSTR-4 is to be filed by 31st August 2020. Composition taxpayers are required to file CMP-08 on quarterly basis and GSTR-4 anually.
