Form Gstr 4 Due Date Extension

Form GSTR-4 is a quarterly GST return that must be filed by those registered under the GST Composition Scheme. Originally, the GSTR-4 return for the July - September 2017 quarter was due on 15th November 2017. Now, the due date for GSTR-4 return for the July - September 2017 quarter has been extended until 24th December 2017. The notification pertaining to the Gstr 4 Due Date Extension is attached below for reference.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India Ministry of Finance (Department of Revenue) [Central Board of Excise and Customs]

Notification No. 59/2017 – Central Tax

New Delhi, the 15th November, 2017

G.S.R. (E):- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 41/2017-Central Tax, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1255(E), dated the 13th October, 2017, namely:- In the said notification, for the words, figures and letters “the 15th day of November, 2017”, the words, figures and letters “the 24thday of December, 2017” shall be substituted.

[F. No. 349/58/2017-GST(Pt.)]

(Ruchi Bisht) Under Secretary to the Government of India

Note: - The principal notification No.41/2017-Central Tax, dated the 13th October, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1255 (E), dated the 13th October, 2017

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Frequently Asked Questions

Common questions about Form GSTR-4 Due Date Extension for GST Composition Scheme.

GSTR-4 is a quarterly GST return that must be filed by those registered under the GST Composition Scheme. It is a simplified return form for businesses with an annual turnover of up to Rs. 1.5 crores.

Originally, the GSTR-4 return for the July - September 2017 quarter was due on 15th November 2017.

The due date for filing GSTR-4 for the July - September 2017 quarter has been extended until 24th December 2017.

The notification for the extension of the GSTR-4 due date has been issued by the Central Board of Excise and Customs (CBEC), under the Ministry of Finance, Government of India.

The notification number for the GSTR-4 due date extension is Notification No. 59/2017 – Central Tax.

The extension of the GSTR-4 due date was likely needed to provide more time for businesses registered under the Composition Scheme to comply with the filing requirements, especially in the initial months of GST implementation.

GSTR-4 needs to be filed by businesses registered under the GST Composition Scheme, which is a simplified compliance scheme for small taxpayers with an annual turnover of up to Rs. 1.5 crores.

GSTR-4 is a quarterly return, which means it needs to be filed every three months for the respective quarter.

The purpose of GSTR-4 is to simplify the GST compliance process for small businesses by allowing them to file a single quarterly return instead of monthly returns (GSTR-1, GSTR-2, and GSTR-3).

Yes, there can be late fees and interest imposed for delayed filing of GSTR-4, as per the provisions of the GST laws. However, the extension of the due date provides additional time to file the return without incurring penalties.