CBIC notifies to file FORM GSTR-4 by the 30th day of June following the end of such financial year from FY 2024-25 onwards

The 53rd Meeting of the GST Council recommended an amendment to extend the due date for filing of return in FORM GSTR-4 for composition taxpayers from 30th April to 30th June following the end of the financial year.
The CBIC has issued Notification No.12/2024 – Central Tax, which inserts a proviso stating that the return in FORM GSTR-4 for a financial year from FY 2024-25 onwards must be furnished by the registered person by the thirtieth day of June following the end of such financial year.
This notification allows registered taxpayers paying tax under Section 10 of the CGST Act (Composition Levy) to file their Annual Return in FORM GSTR-4 by June 30th of the following financial year from FY 2024-25 onwards.