Composition Dealers do not file normal GST Returns GSTR3B and GSTR1
They instead file GSTR4 Return
What is GSTR4 Return
GSTR4 Contain details of Total Sales and Purchases
Sales are shown Total but Purchases are shown bill vise
What is Due Date for GSTR4 Return
For FY 2017-18 and FY 2018-19
This GSTR4 Return was earlier filed Quarterly
Due date was 18th of Next Quarter
Example
Apr-June 18 july
July-Sep 18 oct
Oct-Dec 18 Jan
Jan-Mar-18 April
Now from FY 2019-20 onwards
GSTR4 Return has been made Annually
Due date is 30 April of Next Year
For FY 2019-20,Original due date was 30 April 2020
Also a mini challan cum return called CMP-08 is to be filed Quarterly
(Due date is 18th of Next Quarter just like GSTR4 was earlier)
Extended Due dates for 2019-20
Dates have been extended due to various reasons like Technical Issues,Coronavirus Lockdown etc
Latest due dates are as follows
| Year | Quarter | Original Due date | Extended to |
| CMP-08 | Apr-June | 18 July 2019 | 31 Aug 2019 |
| CMP-08 | Jul-Sep | 18 Oct 2019 | 22-Oct-2019 |
| CMP-08 | Oct-Dec | 18 Jan 2020 | |
| CMP-08 | Jan-mar | 18 Apr 2020 | 7-July-2020 |
| GSTR4 | Apr-Mar | 30-Apr-20 | 15-July-2020 |
Annual Return GSTR9A For Composition Dealer
It contains details of Sales Purchase Transaction of Whole year
This is to be filed by 31 Dec of next year
Example
Due date for 2019-20 is 31 Dec 2020
Form No is GSTR8=9A
Note
GSTR9A for 2017-18 and 2018-19 was waived but we have to file For 2019-20
