Return Name for Composition Scheme

Due Date

 GSTR-4

Quarterly (18 th  of Next Quarter)

FORM GSTR-9A

Annually (31 December of Next year)

Normal Return forms are not applicable

From 1 st April 2019

Returns to be filed

Return Name for Composition Scheme

Due Date

 GSTR-4

Annually (30 th April of next year)

FORM GSTR-9A

Annually (31 December of Next year)

 

Payment of tax

Payment form

Due Date

 CMP-08

Quarterly (18 th  of Next Quarter)

 

Example

A dealer for FY 2018-19 has to file Returns as follows

PERIOD

DUE DATE

RETURN NAME

APRIL-JUNE

18 JULY 2018

GSTR -4

JULY-SEPTEMBER

18 OCTOBER 2018

GSTR -4

OCTOBER-DECEMBER

18 JANUARY 2019

GSTR -4

JANUARY-MARCH

18 APRIL 2019

GSTR -4

APRIL 2018-MARCH  2019

31 DECEMBER 2019

GSTR -9A

 

A dealer for FY 2019-20 has to file Returns and pay taxes as follows

PERIOD

DUE DATE

RETURN/PAYMENT FORM NAME

APRIL-JUNE

18 JULY 2019    31 JULY 2019  31 Aug 2019

CMP-08(PAYMENT FORM)

JULY-SEPTEMBER

18 OCTOBER 2019

CMP-08(PAYMENT FORM)

OCTOBER-DECEMBER

18 JANUARY 2020

CMP-08(PAYMENT FORM)

JANUARY-MARCH

18 APRIL 2020

CMP-08(PAYMENT FORM)

APRIL 2019-MARCH  2020

30 APRIL 2020

GSTR -4 (RETURN)

APRIL 2019-MARCH 2020

31 DECEMBER 2020

GSTR 9A (ANNUAL RETURN)

  1. GST - Goods and Services Tax, India
  2. GST Computation & Accounting

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 9 years. He also provides Accounts Tax GST Training in Delhi and Pune.