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A dealer registered under composition scheme of GST is required to furnish GSTR-4 annually. Read more to understand GSTR-4
15th February 2021
The facility to file annual returns in form GSTR-4 by the composition taxpayers for FY 2020-21 is available on the GST portal. The due date for filing this return is 30th April 2021.
21st September 2020
The late fee has been reduced on filing pending Form GSTR-4 (Quarterly Return). The taxpayer is not required to pay the late fee if the tax liability is ‘NIL’. For other cases, the late fee has been restricted to Rs.500.
However, the pending GSTR-4 (quarterly) related to FY 2017-18 and 2018-19 has to be filed on or before 31st October 2020.
31st August 2020
The due date for furnishing Form GSTR-4 for the FY 2019-20 from 31st August 2020 to 31st October 2020.
21st July 2020
The facility to file GSTR-4 (Annual Return) is now available on GST portal.
13th July 2020
The due date to file GSTR-4 (Annual Return) has been extended to 31st August 2020 from 15th July 2020.
3rd April 2020
The time limit to file GSTR-4 annual returns for the FY 2019-20 by the composition dealers has been extended till 15th July 2020.
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.
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 2020-21 is due by 30th April 2021*. Until the FY 2018-19, the due date was 18th of the month after the end of the quarter.
*Note: The time limit to file GSTR-4 annual returns for the FY 2019-20 was further extended to 31st October 2020 from 31st August 2020.
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.
GSTR 4 cannot be revised after filing on the GSTN Portal.
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. 5,000.