As per notification no 59/2020 dated 13th July 2020 due date of GSTR-4 has been extended till 31st day of August, 2020 from 15th July, 2020.
Here is the provison mentioned in circular :
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 ―15th day of July, 2020‖, the figures, letters and words ―31st day of August, 2020‖ shall be substituted.
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