GSTR 04 Compostion Return, Goods and Services Tax - GST

[Bharat Cholleti]

Dear sir,

shall we file 4th quarter( Jan-March) CMP 08 for 2019-20 by due date i.e., 18-4-2020 separately or shall we file directly in GSTR-04 by including last 3 quarter turnover at one go . What is the due date of GSTR-04, pl advice.

Posts / Replies

[KASTURI SETHI]

See Rule 62 (1) (i) (ii) of CGST Rules read with Notification no.2/19-CT(R) dated 7.3.19 as amended vide Notification No.09/19-CT(R) dated 29.3.19 and 18/19-CT(R) dated 30.9.19.

(i) GSTR-4 return is to filed every financial year and last date is 30th of April.

(ii) CMP-08 has also to be filed for quarter ending 31.3.20.