GSTR-4: Return Filing, Format, Eligibility & Rules

GSTR-4 is a return that must be filed by the taxpayers opting for Composition Scheme on an annual basis. Until the FY 2018-19, the return was filed every quarter which got replaced by CMP-08.

Latest Updates

31st March 2023
The CBIC has granted relief to composition taxpayers who had not filed their GSTR-4 returns for the periods July 2017 to March 2019 or for the financial years 2017-18 to 2021-22, provided they file their returns between 1st April 2023 and 30th June 2023. In this regard, the late fees in excess of Rs.500 per return (Rs.250 each under CGST and SGST) is waived. There will be no late fees if the return is a Nil return.

Click here to know more about the Amnesty Scheme under GST. 

What is GSTR-4?

GSTR-4 is a GST Return that has to be filed by a composition dealer. Unlike a normal taxpayer who needs to furnish 3 monthly returns, a dealer opting for the composition scheme is required to furnish only 1 return which is GSTR 4 once in a year by 30th of April, following a financial year.

When is GSTR-4 due?

GSTR 4 has to be filed on an annual basis.

The due date for filing GSTR 4 is 30th of April following the relevant financial year. For example, the GSTR-4 for FY 2021-22 is due by 30th April 2022*. Until the FY 2018-19, the due date was 18th of the month after the end of the quarter.

*Note: The CBIC notified late fee waiver to file GSTR-4 annual returns for the FY 2021-22 between 1st May 2022 and 30th June 2022, as per the CGST notification no. 7/2022 dated 26th May 2022.

Who should file GSTR-4?

A taxpayer opting for the Composition Scheme is required to file GSTR-4. It also covers the special composition scheme notified for the service providers vide the CGST (Rate) notification number 2/2019 dated 7th March 2020 with effect from FY 2019-20.

How to revise GSTR-4?

GSTR 4 cannot be revised after filing on the GSTN Portal.

Late Fees and Penalty

As per the latest update, a late fee of Rs.50 per day is charged up to a maximum of Rs.2,000. Where the tax liability is nil, the maximum late fee is Rs.500. 
Previously, the late fee of Rs. 200 per day used to be levied if the GSTR-4 is not filed within the due date. The maximum late fee that could be charged did not exceed Rs. 5,000.

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