Important updates for GSTR4 and E-Way bill - TaxOnline24


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Thursday, 25 April 2019

Important updates for GSTR4 and E-Way bill

Important Update :

📍1. Now GSTR-4 is required to be filed annually & payment shall be made on Quarterly basis Vide notification no. 21/2019-Central Tax dated April 23, 2019, CBIC has notified that GSTR-4 is required to be filed on Annual basis by Composition Dealers & Service Providers paying GST @ 6% and the payment of self-assessed tax shall be made in Form GST CMP-08 on quarterly basis.
📍2. E-way bill can’t be generated if the registered person has not filed return for 2 consecutive tax periods
  Vide notification no. 22/2019-Central Tax dated April 23, 2019 CBIC announces June 21, 2019 to be the date from which no person (including a consignor, consignee, transporter, an e-commerce operator or a courier agency) shall be allowed to furnish the information in PART A of FORM GST EWB-01 in respect of a registered person, whether as a supplier or a recipient, if he has not furnished the returns for two consecutive tax periods.

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