GSTR-4 – Return Filing, Format, Eligibility, Rules, Due Date

Form GSTR-4 was originally a quarterly return form for taxpayers who chose to enter the GST Composition System under the new indirect tax scheme. At the most recent meeting of the GST Board, the periodicity of GSTR-4 has been changed to weekly.

Both businesses who have opted for a composition scheme will register for the form GST CMP-08, which will apply from April 2019 to the financial year 2019-20. Form GST CMP 08 is a self-assessed return cum challenge to be filed quarterly. GSTR-4 will be used as a periodic return for the year before April 2019. Under the GST composition system, taxpayers would be expected to file just one return every three months (quarter) instead of several returns every month, as is the case for a standard dealer. Here, we will talk about GSTR-4 – Return Filing, Format, Eligibility, Rules, Due Date

What’s a GSTR-4 Return Filing?

GSTR-4, which stands for Goods and Services Tax Return, is essentially a type of GST Return submitted on a quarterly basis by taxpayers (usually Composition Dealers) who have opted for the GST Composition Scheme. As in any other return filings, GSTR-4 is submitted and sent to the Government GST website online.


Generally, a Composition Dealer who opted for the GST Composition Scheme is expected to file a return, i.e. only GSTR-4, which is carried out on a quarterly basis. This contrasts with normal taxpayers who are generally supposed to file three monthly returns.

At the most recent meeting of the GST Board, the timeframe for filing the GSTR-4 return was changed to the annual filing. Both entities who have opted for the composition scheme will submit the GST CMP-08 method in force from April 2019 for the fiscal year 2019-20. Form GST CMP 08 could be a self-assessed return-cum ‘challan’ filed quarterly. GSTR-4 would be used as a quarterly return on the balance until April 1919. Under the GST composition scheme, taxpayers will be required to file just one return every three months (quarter) instead of multiple returns on a monthly basis, as is the case for a daily dealer.

However, not all businesses will be needed to file a GST composition system. Only those business entities for which annual income is below Rs. 1.5 crores and which also comply with other specified criteria can also be eligible for submission under the GST Composition Scheme. One of the essential points to be recalled here is that dealers under the scheme of the composition of the GST will be required to pay taxes at fixed rates without the use of a subsidized facility for inputs.

Eligibility For GSTR-4 filing

As per the Goods and Services Tax (GST) Act, 2017, and the GST Board, GSTR-4 must be filed only once and quarterly by any taxpayer who is a Composition Dealer and has opted for the GST Composition Scheme.

Persons not included here are described below:

Non-resident taxable citizen

Taxpayers who are liable to collect TCS (Tax Collected at Source)

Taxpayers are allowed to deduct TDS (Tax Deducted at Source)

Distributors of Input Operation (ISD)

Composing taxable citizen

Online Information Providers and Archive Entry or Recovery (OIDAR)

GSTR-4 Web Filing Format and Process

In the case of form GSTR-4, the taxpayer will be required to demonstrate the full number of supplies rendered within a given time and the tax received at the rate of composition. Previously, taxpayers were required to insert invoice-level purchasing details for daily taxpayers’ transactions, which can be updated automatically by the GSTR-4A form generated from the availability invoices uploaded by the other party to GSTR-1. Following concerns raised by taxpayers, GSTR-4A was suspended.

GSTR-4 Filing

As GSTR-4 was made as an annual return, it assumed that the type would be simplified and that new provisions would be added as required for the annual return.

The following will lead you to a small print for the latest GSTR-4 format. The GSTR-4 return form is divided into the following 13 sections, but each section is not necessary to be filled in.

(a) GSTIN: The GSTIN of the taxpayer would be self-populated at the time of the GSTR-4 return.

(b) Name of the taxable person: the name of the taxpayer will be auto-populated at the time of registration in the popular GST portal.

(c) Gross Turnover: In this situation, the taxpayer is expected to include details of the overall turnover of the previous year and, thus, the aggregated turnover for the year April-June 2017 (for the primary GSTR-4 filing). These fields will be auto-populated for the period from October to December.

Important laws and regulations to be remembered while filing GSTR-4

GSTR-4 Filing Due Date

The GST Council shall set the due date for the filing of the GSTR-4 return, which shall be granted to taxpayers who are Composition Dealers registered under the GST Composition Scheme.

The GSTR-4 filing date was the 18th of the month-end from the top of the quarter. GSTR-4 is now projected to be produced annually. Membership dealers can send them by 30 April for each fiscal year. Form GST CMP-08 must be filed on a quarterly basis by the 18th of the month after the end of the year.

Penalty and late payments

A penalty of Rs. 200 per day shall be levied up to a maximum penalty of Rs. 5,000 if GSTR-4 is not levied on or before the designated due date.

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