The CBIC vide Notification No. 10/2021- Central Tax dated May 01, 2021 extended the due date for filing of Form GSTR-4 i.e. Annual Return for the FY 2020-21 for taxpayers opted for the composition scheme from April 30, 2021 to May 31, 2021. The notification shall be deemed to have come into force with effect from April 30, 2021.
Note: CBIC has amended Notification No. 21/2019 – Central Tax dated April 23, 2019 to insert second proviso in third paragraph to extend the due date for filing Form GSTR-4.
The Notification can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2021/05/No.-10-2021-Central-Tax.pdf