Taxpayers registered under composition scheme in GST have been continuously raising query regarding the last date of filing GSTR-4.

Answer  - As per Section 39(2) of Central Goods and Services Tax Act, a registered paying tax under the composition scheme has to file the return within 18 days from the end of quarter i.e. ideally the return for quarter July to September shall be filed by 18th October as per this provision. However, the decision was taken in the latest GST council meeting to extend the last date and by Notification No. 41/2017 – Central Tax, the last date of filing GSTR-4 by dealers registered under composition scheme has been extended till 15th November 2017. Read the relevant notification issued by CBEC below: