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Everyone knows that all the taxpayers who have taken GST Registration under Composition Scheme are supposed to file the GSTR-4 return once in every quarter.

The form GSTR-4 is a quarterly return form for those registered persons who have opted to go for the GST registration under the Composition Scheme in the new indirect tax policy. As per the GST laws, the tax assessees under the GST composition scheme shall file one only return in every quarter rather than 3 monthly returns, as is the compliance for a normal or regular taxpayer.

In this context, the GST authority has recently brought forward certain key amendments in the structure of the form GSTR-4.

#1. What are the key changes introduced by GST authority in GSTR-4?

The indirect tax authorities have brought to the table many new features in the GST return filing procedure for the form GSTR-4. These are briefly described as below-

  • GST Return online creation & submission
  • User-friendly features along the lines of GSTR-3B
  • Question-based GST return filing procedure
  • Easy Nil-GST return filing
  • Objective-type return filing process

#2. What about the online creation & submission of GSTR-4?

The facility to create and submit GSTR-4 return is now available at the GST portal.

#3. Which are the User-friendly features introduced in the GSTR-4?

The GST department has brought in several convenient features in the GSTR-4. These are corresponding to the reforms that were introduced in February 2018 for filing GST Return online in respect of form GSTR-3B. Some of those features are as follows-

  • The user can fill amounts of either CGST or SGST/UTGST. The amount of other GST will get automatically filled.
  • The option to save the Form GSTR-4 on confirming entered details is also available. Now, one can easily fill the balance details later on.
  • Submit option is not at all required that freezes the entered details and displays the liability thereof. The changes can be made to any table before proceeding to the payment option.

#4. How simple is the new GST Return Filing online under GSTR-4?

The GST return filing procedure for the taxpayers with GST registration under the Composition Scheme has been made extremely easy.

The GSTR-4 will appear in questionnaire format wherein the taxpayers will be able to fill up only those tables that are mandatory to be filled.

#5. What if Nil- return has to be filed?

In the case of a Nil-return, the taxpayer will not be supposed to fill in any detail. Rather, the return can be filled upon authentication only.

#6. Will the current GST return filing procedure be rapid than before?

Of course! The new GST return filing procedure for form GSTR-4 will be extremely swift. The entire process will be objective type, wherein-

  • Only those tables shall be filled for which the taxpayer has selected ‘Yes‘.
  • If a taxpayer has opted ‘Yes‘ but has no detail, then the table may either be filled with zero amount or the response may be changed to ‘no’.
  • In case of any details of liability pertaining to past period(s) or return(s), ‘Nil’ option will not be given.
  • Besides, the buttons for “Submit GSTR-4” and “File GSTR-4 with DSC/EVC” have been removed. Rather, the new “Proceed to File” button has been added.

These are some of the newly introduced user-friendly changes in GST return filing procedure for form GSTR-4.

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April 2024