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Jun 10, 2022

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As to cater for consumers of all categories, the GST council of India has categorized GST returns. GSTR 4 is one of the GSTR forms which caters for individuals or businessmen who have taken the composition schemes.

It is a statement of inward and outward supplies that a composite taxpayer files on a quarterly basis until FY 2018-19 but now is one is made to file on the annual basis. Another document which is part of GSTR4 is CMP-08, which is introduced as a special type of challan form. 

So, in brief, GSTR-4 is the annual return that composite taxpayer has to annually and CMP is the other form which has to be quarterly filed. 

Pre-Requisite for GSTR 4 

Some of the pre-request before filing GSTR4 are:

  1. The taxpayer should be registered under the composition scheme (at least one day during the relevant financial year).
  2. Individuals or businesses should make a note of the aggregate turnover registered for the preceding financial year.
  3. All the CMP statements should be filed for all the quarters of the financial year.
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Who should file for GSTR 4?

The filing of Form GSTR4 is mandatory for all composition taxpayers. This includes:

  1. Individuals or businessmen who opted for Composition Scheme during initial registration under GST or migration to GST.
  2. Individuals or businessmen who have opted for the composition scheme but have subsequently opted out of the scheme during any time of the year

Steps to file GSTR4

Basics steps to file GSTR-4 are-

  1. Login to the GST portal (https://www.gst.gov.in/) with one’s credentials.
  2. Under the top tab, click on the “Services > Returns > Annual Return”
  3. Select the desired financial year for GSTR-4, and then click on “Search”.
  4. In the “Annual Return” tile, click on “Prepare Online”.
  5. In the next window, mention the “Aggregate turnover of previous Financial Year” and then click on “Save”.

Note: Once saved a successful acknowledgement message will pop up

  1. Click on “Proceed to file”
  2. In the next window, choose the different types of table, which is relevant to your business

Note: Some of the important tables are Inward supplies from the registered supplier (other than reverse charge), Inward supplies from the registered supplier (reverse charge), Inward supplies from an unregistered supplier, Import of service, Summary of CMP-08, Tax rate wise inward and outward supplies, & TDS/ TCS credit received.

After adding all the tables, click on “Back” which will take one to the dashboard of GSTR-4 (Annual Return)

  1. Click on “Proceed to File”. This will change the status of the document to “Ready to file” and click on “Continue”.
  2. Click on “Create Challan”, and choose the desired payment mode.
  3. At last, file GSTR-4 either by Digital Signature Certificate (DSC) or Electronic Verification Code (EVC). Accept the warning pop-up window on the screen by clicking on “Yes”

Note: The status in the GSTR-4 will be changed to “Filed”. Along with this, an Application Reference Number will be generated and a confirmation message will be sent via SMS and registered mail.

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Due Dates of filing GSTR4

GSTR has to be filed on annual basis. The due date for filing GSTR4 is 30th April of the appropriate financial year. Earlier till the financial year 2018-19, the due date was fixed to be the 18th of the last month of the quarter.

Due to instability in the economy in the last year, the GST council has extended GSTR 4 filing till 31st October 2020.

Due Dates of filing Revised Return

As per the GST norms, there is no provision for filing a revised GSTR once it’s been filed.

How to file Nil GST Return?

A Nil GSTR-4 is one which meets the following conditions-

  1. There is no record of outward supply.
  2. Individuals or businesses who did not receive any goods or services.
  3. Quarterly CMP-08 forms should be filed as Nil.
  4. There is no liability for reporting

The steps to file Nil GSTR-4 are as follows:

  1. Login to the GST portal (https://www.gst.gov.in/) with one’s credentials.
  2. Under the top tab click on Services > Returns > Annual Return.
  3. Select the relevant financial year and click on “Search”.
  4. In the Annual Return, click on “Prepare Online”.
  5. To file a nil return, enter zero and click on “Save”.
  6. Then click on “File Nil GSTR-4”.
  7. Then click “Process to file” and click on “Continue”
  8. Finally, click on the declaration statement with one authorised signature.
  9. Click on “File GSTR-4”.
  10. In the warning pop-up message, one can either choose “File with DSC” or “File with EVC”
  11. Subsequently, at last click on “Yes” against the warning pop-up

Note: The status is changed to “Filed” and one can download the summary in PDF or Excel format. Application Reference Number will be generated, and confirmation will come over the SMS or registered mail.

Late fee charge of GSTR4

Rs. 200 per day is charged if GSTR-4 is not filed within the due date. However, the maximum late fee that can be charged is up to Rs. 10, 000.

A late fee of Rs. 200 per day is levied if the GSTR-4 is not filed within the due date. The maximum late fee that can be charged cannot exceed Rs. 10,000.


However, the Government has provided relaxation for the FY 2020-21. The maximum late fees shall be Rs. 500 where the total amount of tax payable in the return is nil and Rs. 2000 in other cases.

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