Notification No. 59/2020
Date: July 13, 2020
Subject: Extension of due date for filing FORM GSTR-4 by composition taxpayers
Description:
This notification amends Notification No. 21/2019–Central Tax to extend the due date for furnishing FORM GSTR-4 for FY 2019-20. The date is extended from 15 July 2020 to 31 August 2020. The extension provides compliance relief to composition taxpayers affected by COVID-19 related disruptions.
Amendment:
This notification amends notification No. 21/2019