As per Notification No. 59/2017 – Central Tax. the last date for filing of return GSTR – 4 by composition taxpayer for the period July 2017 to Sep 2017 has been extended to 24th Dec 2017 from 15th Nov 2017, announced as per Notification No. 40/2017 – Central Tax.
GST Tip – 363
As per Notification No. 45/2017 – Central Tax, details related to Inward supplies received from a registered supplier (other than supplies attracting reverse charge) are not required to be reported in Section 4A of the GSTR – 4 for July 2017 to September 2017 and October 2017 to December,2017quarters.
GST Tip – 361
As per Notification No. 41/2017 – Central Tax dated 13th Oct 2017, the person registered taxpayer in GST under Composition Levy has to file GSTR – 4 for the period from 1st July 2017 to September 2017 has to file the return by 15th November 2017.
GST Tip – 111
GSTR – 4 is the quarterly return to be filed by the tax payers who have opted for the Composition Scheme under GST. The tax payer how has registered under Composition scheme will file only return per quarter compared to three returns filed by regular tax payer every month.