CBIC vide Notification No. 59/2020 – Central Tax dated July 13, 2020, extends the due date for furnishing the return in FORM GSTR-4 of the CGST Rules, 2017, for the financial year ending March 31, 2020, till August 31, 2020, by such registered person those who are paying tax under section 10 of the CGST Act, 2017 or by availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated March 07, 2019.
Further, the amendment made in the Notification No. 21/2019 – CT dated April 23, 2019, in the third paragraph, in the first proviso, for the figures, letters and words 15th day of July, 2020, the figures, letters and words 31st day of August, 2020 shall be substituted.
The Notification can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2020/07/220496.pdf