Due Dates for Composition Scheme

Last updated at April 16, 2024 by

For 2017-18 and 2018-19
We know that earlier GSTR4 was filed Quarterly
Due Date was 18 days from end of Quarter
Example
April-June --->18 July
July-Sep--->18 Oct
Oct-Dec--->18-Jan
Jan-Mar---->18 April
(This due date was sometimes extended by Govt)
 
 
From 2019-20 Onwards
Now CMP-08 is filed Quarterly
Due Date was 18 days from end of Quarter
Example
April-June --->18 July
July-Sep--->18 Oct
Oct-Dec--->18-Jan
Jan-Mar---->18 April
(This due date was sometimes extended by Govt)
 
Also GSTR4 was made Annual
Due Date is 30 days from end of Year
Example
Due Date for 2019-20 is 30 Apr 2020
Due Date for 2020-21 is 30 Apr 2021
 
Due Date for 2019-20 was extended to 31 Oct 2020 due to lockdown

 

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Transcript

Due Dates of Returns of Composition Dealer Earlier FY 2018 2019 FY 2019 2020 Now GSTR4 Quarterly CMP 08 Quarterly Due Date 18 days from end of Quarter Due Date 18 days from end of Quarter Apr June July Sep Oct Dec 18 Jul 18 Jan Jan Mar 18 Oct 18 Apr Apr June 18 Jul July Sep 18 Oct Oct Dec 18 Jan Jan Mar 18 Apr GSTR4 Annual Apr Mar 30 Apr Extended for 2019 20 + 18 Aug 2019 22 Oct 2019 Not Extended 07 Jul 2020 15 Jul 2020 Normal Due Dates Period Normal Due Dates Period FY 2017 2018

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.