GSTR 04 Compostion Return

[Bharat Cholleti]

Dear sir,

shall we file 4th quarter( Jan-March) CMP 08 for 2019-20 by due date i.e., 18-4-2020 separately or shall we file directly in GSTR-04 by including last 3 quarter turnover at one go . What is the due date of GSTR-04, pl advice.

AI Summary

Clarification on filing CMP-08 separately for Q4 2019-2020; GSTR-4 remains annual under Rule 62(1)(i)(ii). A participant inquired whether the CMP-08 for the fourth quarter (January-March) of the 2019-2020 financial year should be filed separately by the due date of April 18, 2020, or included in the GSTR-04 with the previous three quarters' turnover. The response clarified that according to Rule 62(1)(i)(ii) of the CGST Rules and relevant notifications, the GSTR-4 return must be filed annually by April 30, while the CMP-08 must also be filed for the quarter ending March 31, 2020.