- The 53rd Meeting of the GST Council recommended an amendment to extend the due date for filing of return in FORM GSTR-4 for composition taxpayers from 30th April to 30th June following the end of the financial year.
- The CBIC has issued Notification No.12/2024 – Central Tax, which inserts a proviso stating that the return in FORM GSTR-4 for a financial year from FY 2024-25 onwards must be furnished by the registered person by the thirtieth day of June following the end of such financial year.
- This notification allows registered taxpayers paying tax under Section 10 of the CGST Act (Composition Levy) to file their Annual Return in FORM GSTR-4 by June 30th of the following financial year from FY 2024-25 onwards.
Source A2ztaxcorp
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