What is the relevance of notification no -47/2019 and 77/2020 in relation to GSTR-4 for the FY 2019-20 i.e. annual return?

Reply— Notification No.21/2019 – Central Tax dated 23rd April, 2019 notifies the registered persons paying tax under the provisions of section 10 of the CGST Act or by availing the benefit of notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019, as the class of registered persons who shall follow the special procedure for furnishing of return and payment of tax—

Quarterly Statement—  in form GST CMP-08 by 18th of the month succeeding such quarter, for payment of self assessed tax

Annual Return— in GSTR-4 by 30th April following the end of such financial year

Provided that the said persons shall furnish the return in FORM GSTR-4 of the Central Goods and Services Tax Rules, 2017, for the financial year ending 31st March, 2020, till the 31st day of October, 2020. (Refer Notification No.64/2020–Central Tax Dated: 31st August, 2020)

By issuance of notification no. 47/2019 (central tax) dated 09.10.2019, GST Annual Return GSTR-9 under section 44(1) of CGST Act, 2017 read with rule 80(1) of CGST Rules, 2017, in respect of financial years 2017-18 and 2018-19 Shall be voluntary if turnover is less than Rs 2 Cr. Return shall be deemed to be furnished on the due date if it has not been furnished before the due date. Via notification no. 77/2020 (central tax), financial year 2019-20 has also been added. There is no relevancy of these notification in respect of financial year 2019-20, as filing of GSTR-4 as special procedure is available.