FORM GSTR-4 for FY 2019-20 is not yet available in the GST common portal. So wait till it is available. The Due Date has been extended to "15.07.2020" vide Notification No. 34/2020 - Central Tax, dated 03.04.2020.
LATE FEES : Late Fees has been waived off provided it is filed within the prescribed due date i.e. 15.07.2020.
INTEREST : Interest is not applicable for FORM GSTR-4.
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