Background:
The due date for the annual return of composition taxpayers in FORM GSTR-4 was extended from 30th April to 30th June following the end of the financial year (with effect from FY 2024-25) by amendment of Rule 62(1)(ii). However, Rule 62(5), which requires a person who ceases to be a composition taxpayer during the year to furnish FORM GSTR-4 for the period of composition till the 30th April following the end of the financial year, was not correspondingly amended. Similarly, Section 39(5) of the CGST Act, as amended by the Finance Act, 2022 (effective 01.10.2022), requires a non-resident taxable person to furnish the return in FORM GSTR-5 within 13 days after the end of the month or within seven days after the last day of validity of registration, whichever is earlier; Rule 63 and the instructions to FORM GSTR-5 continued to refer to the 20th of the succeeding month.
What the Notification provides:
Now, the CBIC vide Notification No. 05/2026-Central Tax dated 26.10.2026 has:
- in Rule 62(5), substituted the word “April” with “June”, so that a composition taxpayer who opts out or ceases to be eligible mid-year will file FORM GSTR-4 for the composition period till 30th June following the end of the financial year, in line with the regular GSTR-4 due date;
- in Rule 63, substituted the word “twenty” with “thirteen”, so that the non-resident taxable person’s return in FORM GSTR-5 is due within 13 days after the end of the calendar month, consistent with Section 39(5); and
- in the Instructions to FORM GSTR-5 (serial number 3), replaced “20th” with “13th”.
Effective date:
The amendments are effective from 1st November, 2026 and are clarificatory in nature, aligning the rules and forms with the statutory due dates.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/10/CBIC-NN-05-2026–Central-Tax.pdf
