What are the due dates of filing quarterly return if opted Composition Scheme ?
Registered persons opting for Composition scheme are required to file their returns quarterly in FORM GSTR-4.
vThe due date for filing of FORM GSTR-4 for the quarter ending September 2017 has been extended to 24th December 2017 vide Notification No. 59/2017-CT dated 15th November 2017.
v For the remaining quarters, the last date for filing of FORM GSTR-4 is within eighteen days after the end of such quarter.
[Circular No 26/26/2017 GST Dated 29th December , 2017 ]
Due Date of Various GST Returns : Notification wise, Month wise & Form wise
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