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

Slide 7.jpg

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)

 

Slide 9.jpg

Slide 10.jpg

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

  1. Taxation for CA, CS, CMA Exams May - June 2019
  2. GST for Exams

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 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.