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

18th February 2023
49th GST Council meeting updates
The Council recomended an amnesty scheme for pending  GSTR-4 returns. This scheme comes with a conditional waiver/ reduction of late fees.

5th July 2022
The due date of GSTR-4 for FY 2021-22 is further extended by a late fee waiver up to 28th July 2022 vide Notification 12/2022 dated 5th July 2022.

26th May 2022
As per the CGST Notification no.7/2022 dated 26th May 2022, the late fee has been waived for the delay in filing GSTR-4 for FY 2021-22, if it is filed between 1st May to 30th June 2022.

28th May 2021
As per the outcome of the 43rd GST Council meeting and CBIC notification, 
(1) Interest relief has been provided for filing of CMP-08 for Jan-March 2021 quarter as per which, for any delay, interest is not charged until 3rd May, whereas 9% of reduced interest will be charged if filing is done thereafter until 17th June, and 18% later on.
(2) The due date to file GSTR-4 for FY 2020-21 is extended up to 31st July 2021.
(3) The maximum late fee for GSTR-4 that can be charged will be restricted to Rs.500 per return for nil filing and Rs. 2000 for other than nil filing.

1st May 2021
(1) The due date to file GSTR-4 for FY 2020-21 was extended from 30th April 2021 to 31st May 2021.
(2) Form CMP-08 that was due by 18th April 2021 for January-March 2021 has been given a relaxation in the interest charges. No interest for filing on or before 8th May, interest reduced to 9% between 9th May and 23rd May, but charged at 18% thereafter.

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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