The government on Monday extended by 2 months the due date for filing of annual GST returns for 2019-20 by composition dealers to October 31.
This is the second extension in as many months given by the government.
The original deadline for filing the return was July 15, which was earlier extended till August 31.
The Central Board of Indirect Taxes and Customs (CBIC) in a tweet said, "Last date GSTR 4 for FY 2019-20 extended to 31st October 2020".
Goods and Services Tax (GST) composition scheme can be opted by any taxpayer whose turnover is up to Rs 1.5 crore.
Under the scheme, manufacturers and traders are required to pay GST at the rate of 1 per cent, while restaurants (which do not serve alcohol) have to pay GST at 5 per cent rate.