Important Keyword: F. No. CBEC-20/06/07/2019-GST, Notification No. 64/2020 – Central Tax, Section 148 CGST Act 2017, Notification No. 21/2019- Central Tax, Notification No. 59/2020-Central Tax.
[F. No. CBEC-20/06/07/2019-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 31st of August 2020
Notification No. 64/2020 – Central Tax: Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 to 31.10.2020.
Table of Contents
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
G.S.R (E).— In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2019- Central Tax, dated the 23rd April 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 322(E), dated the 23rd April 2019, namely: –
In the said notification, in the third paragraph, in the first proviso, for the figures, letters and words “31st day of August 2020”, the figures, letters and words “31st day of October 2020” shall be substituted.
(Pramod Kumar)
Director,
Government of India
Note: The principal notification No. 21/2019- Central Tax, dated the 23rd April 2019, published in the Gazette of India, Extraordinary, vide number G.S.R. 322(E), dated the 23rd April 2019 and last amended by notification No. 59/2020-Central Tax, dated the 13th July 2020, published in the Gazette of India, Extraordinary, vide number G.S.R. 443(E), dated the 13th July 2020.
📚 Frequently Asked Questions (FAQs): Notification No. 64/2020 – Central Tax
Q1: What is Notification No. 64/2020 – Central Tax about?
Answer:
Notification No. 64/2020 – Central Tax provides an extension for filing GSTR-4 for FY 2019–2020. Earlier, the deadline was 31st August 2020, which is now extended to 31st October 2020, giving composition taxpayers additional time for compliance.
Q2: What is FORM GSTR-4?
Answer:
FORM GSTR-4 is an annual return filed by taxpayers registered under the Composition Scheme as per Section 10 of the CGST Act.
It summarizes outward supplies, inward supplies, tax liability, and input tax credits applicable for the financial year.
📘 File your GSTR-4 easily with Finodha GST Return Filing.
Q3: Which taxpayers are eligible to file GSTR-4?
Answer:
Taxpayers registered under the Composition Scheme, having an annual turnover up to ₹1.5 crore, and opting to pay tax at a fixed rate of turnover under Section 10 of the CGST Act must file GSTR-4 annually.
Q4: What is the due date for filing GSTR-4 for FY 2019–20 after this notification?
Answer:
The new due date for filing GSTR-4 for FY 2019–2020 is 31st October 2020, as per Notification No. 64/2020 – Central Tax.
Q5: What was the previous notification amended by this one?
Answer:
Notification No. 64/2020 amends Notification No. 21/2019 – Central Tax, dated 23rd April 2019, which originally set the due date for GSTR-4 filing.
It replaces the date “31st August 2020” with “31st October 2020.”
Q6: Under which section of the CGST Act is this notification issued?
Answer:
The notification is issued under Section 148 of the CGST Act, 2017, which empowers the government to notify special procedures for specific classes of registered persons, including composition taxpayers.
Q7: Why was the due date extended?
Answer:
Due to the COVID-19 pandemic, many taxpayers faced operational challenges in filing returns on time.
To ease compliance and prevent penalties, the government provided this two-month extension.
Q8: What happens if GSTR-4 is not filed by 31st October 2020?
Answer:
If the taxpayer fails to file GSTR-4 by 31st October 2020, a late fee is applicable under Section 47 of the CGST Act:
₹50 per day (₹25 CGST + ₹25 SGST),
₹20 per day (₹10 + ₹10) for nil returns.
Q9: How is this extension beneficial for small taxpayers?
Answer:
✅ It provides additional time for compliance.
✅ Avoids penalty or late fees if filed within the extended period.
✅ Gives flexibility during the pandemic when offices and accountants were closed.
Q10: What are the key sections linked with this notification?
Answer:
Section 10: Composition levy eligibility.
Section 39: Return filing requirements.
Section 47: Late fee for delayed return filing.
Section 148: Special procedures for certain registered persons (used for this extension).
Q11: Who issued and signed this notification?
Answer:
The notification was issued by the CBIC, under the Ministry of Finance, and signed by Shri Pramod Kumar, Director, Government of India.
Q12: What was the objective of this extension?
Answer:
To provide administrative relief and support business continuity during COVID-19 while ensuring compliance with minimal hardship to small taxpayers.
Q13: Can the extension be further extended beyond 31st October 2020?
Answer:
As per CBIC, this was a one-time extension. Any further extension would require a new notification issued based on recommendations from the GST Council.
Q14: Does this notification apply to all states and UTs?
Answer:
Yes ✅
Being a Central Tax Notification, it applies uniformly across all States and Union Territories under the CGST framework.
Q15: How can composition taxpayers stay compliant easily?
Answer:
To avoid penalties and confusion:
Use trusted platforms like Finodha GST Compliance for end-to-end filing support.
Keep turnover records ready.
Ensure accurate declaration of outward and inward supplies.
🏁 Conclusion
Notification No. 64/2020 – Central Tax provided crucial compliance relief to composition taxpayers, allowing them to file GSTR-4 for FY 2019–2020 till 31st October 2020 without penalty.
This step ensured better compliance amid pandemic disruptions and demonstrated CBIC’s commitment to supporting small and medium enterprises (SMEs).
💡 Don’t wait till the last date!
Simplify your GST compliance with Finodha GST Return Filing Services or connect with Finodha GST Experts for personalized filing support.
Download PDF: Notification No. 64/2020 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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