GSTR-4 is an annual GST return filed by composition taxpayers. This guide explains the online filing process step-by-step, including prerequisites, deadlines, penalties, and common issues. Learn how to file GSTR-4 online easily and avoid mistakes or penalties.
What is GSTR-4?
GSTR-4 is a type of GST return that must be filed by taxpayers who have chosen the Composition Scheme under GST. This scheme is for small businesses whose turnover is within a certain limit and who want to pay GST at a fixed rate.
From Financial Year (FY) 2019-20, GSTR-4 is to be filed annually (once a year), not quarterly. However, taxpayers still need to pay taxes quarterly using Form CMP-08. GSTR-4 contains details of Purchases, Sales (if any), Taxes paid under the composition scheme and Summary of CMP-08 filed. Once filed, GSTR-4 cannot be revised.
Page Contents
- Latest Updates on GSTR-4
- Who Should File GSTR-4?
- When to File GSTR-4?
- Penalty for Late Filing
- Prerequisites Before Filing GSTR-4
- Step-by-Step Guide to File GSTR-4 Online
- Explanation of Tables in GSTR-4
- Table 4A: Inward Supplies (from registered suppliers – normal)
- Table 4B: Inward Supplies (from registered suppliers – reverse charge)
- Table 4C: Inward Supplies (from unregistered suppliers)
- Table 4D: Import of Services
- Table 5: CMP-08 Summary
- Table 6: Outward Supplies and Reverse Charge Summary
- Table 7: TDS/TCS Credit
- Filing Nil GSTR-4
- Common Issues and Their Solutions
- Conclusion
- FAQs related to File GSTR-4 Online
Latest Updates on GSTR-4
a. June 22, 2024 – 53rd GST Council Meeting
- The due date to file GSTR-4 has been extended from April 30 to June 30 for all future years starting FY 2024-25.
b. March 31, 2023 – Amnesty Scheme
- Taxpayers who failed to file GSTR-4 for previous years (2017 to 2022) were given relief:
- Late fee reduced to Rs. 500 (Rs. 250 CGST + Rs. 250 SGST).
- If it was a Nil return, there was no late fee.
Who Should File GSTR-4?
The following taxpayers must file GSTR-4:
- Those registered under GST Composition Scheme during any part of the financial year.
- Taxpayers who opted out of the scheme during the year.
- Taxpayers whose registration got cancelled but had composition scheme status before that.
Even if you have no business activity, you are still required to file Nil GSTR-4.
When to File GSTR-4?
GSTR-4 must be filed once a year, and the due date is now 30th June following the end of the financial year. For example:
- For FY 2024-25, the due date is 30th June 2025.
Penalty for Late Filing
If GSTR-4 is not filed on time, the taxpayer is required to pay a late fee:
- Rs. 200 per day (Rs. 100 CGST + Rs. 100 SGST).
- Maximum penalty:
- Rs. 5,000 for normal returns.
- Rs. 500 for Nil returns (as per amnesty schemes or notifications).
Prerequisites Before Filing GSTR-4
Before filing, ensure the following:
- Taxpayers are registered under the Composition Scheme.
- All CMP-08 forms for the financial year have been filed.
- Information about the turnover of the previous financial year is available.
Step-by-Step Guide to File GSTR-4 Online
Let’s now go through each step of the GSTR-4 filing process.
Step 1: Login to the GST Portal
- Visit: www.gst.gov.in
- Login using your Username and Password.
- Go to: Services > Returns > Annual Return
- Click on File Annual Returns.
Step 3: Select Financial Year
- Choose the financial year (e.g., 2024-25) for which you want to file GSTR-4.
Step 4: Click ‘Prepare Online’
- Under GSTR-4, click the ‘Prepare Online’ button.
- Carefully read the instructions.
Step 5: Provide Turnover Details
- Enter aggregate turnover of the previous financial year.
- If there is no turnover, enter “0”. Do not leave the field blank.
- Click ‘Save’.
Step 6: Filing Nil GSTR-4 (If Applicable)
- If you have no purchases or sales, tick the ‘File Nil GSTR-4’ box.
- Click ‘Proceed to File’. You will be taken to the final step.
Step 7: Fill Tables (If Not Nil)
If you are filing a normal return, fill in the following tables:
(Full explanation in next section.)
Step 8: Preview and Make Payments
- Click ‘Proceed to File’.
- Preview return in PDF or Excel.
- Make any pending payments using:
- Electronic cash ledger
- Create a challan for additional payment
Step 9: File the Return
- Tick the declaration.
- Choose Authorized Signatory.
- Click ‘File with DSC’ or ‘File with EVC’.
- You will get an ARN number and confirmation via email/SMS.
Explanation of Tables in GSTR-4
Table 4A: Inward Supplies (from registered suppliers – normal)
- Add GSTIN to the supplier.
- System auto-fills supplier name and place.
- Enter taxable value and GST rate.
Table 4B: Inward Supplies (from registered suppliers – reverse charge)
- Add purchases where reverse charge applies.
- Same process as 4A.
Table 4C: Inward Supplies (from unregistered suppliers)
- Add supplier name or PAN (optional).
- Select reverse charge if applicable.
- Add value and GST rate.
Table 4D: Import of Services
- Enter imported services where IGST was paid.
- Fill taxable value and GST rate.
Table 5: CMP-08 Summary
- This is auto-populated.
- Shows quarterly tax payments.
Table 6: Outward Supplies and Reverse Charge Summary
- Enter details of sales made by the taxpayer (if any).
- Tax rate-wise breakup: 0%, 1%, 2%, 5%, 6%.
Table 7: TDS/TCS Credit
- View any TDS or TCS credit received.
- This is auto-populated and not editable.
Filing Nil GSTR-4
Conditions for Nil Return:
- No outward supplies (sales).
- No inward supplies (purchases).
- No other tax liability.
- All CMP-08 returns filed as Nil.
Steps to Filing Nil GSTR-4:
- Select ‘File Nil GSTR-4’.
- Click ‘Proceed to File’.
- Sign with EVC/DSC and submit.
No late fee if you file Nil return before the due date.
Common Issues and Their Solutions
a. Error: “Records under processing”
- Wait for a few minutes and refresh the page.
b. Error while uploading data
- Check internet connection.
- Avoid special characters.
- Try a different browser.
c. Cannot see saved entries
- Use the Search or Records per Page option.
d. File is not submitting
- Make sure all mandatory tables are filled.
- Check your balance in the cash ledger.
- Use the correct Digital Signature Certificate (DSC) or OTP for EVC.
Conclusion
GSTR-4 is an important return for composition taxpayers under GST. It summarizes your entire year’s tax information. Even though it’s an annual return, you must still file quarterly CMP-08 forms. If you are eligible to file a Nil return, the process is very quick.
Filing GSTR-4 online is now simple, and with this step-by-step guide, you can ensure timely and accurate submission. Don’t forget to download and save a copy of your filed return for future reference. And remember, timely filing avoids penalties and keeps your GST compliance clean.
Q1. Do I need to file GSTR-4 if I cancelled my GST registration mid-year?
Yes, if you were under the composition scheme during any part of the financial year, GSTR-4 must be filed.
Q2. What if I made no sales or purchases?
You can file a Nil GSTR-4.
Q3. Can I revise GSTR-4?
No, GSTR-4 cannot be revised after it is filed.
Q4. What if I missed CMP-08 filing?
You must first file all CMP-08 forms before filing GSTR-4.
Q5. Is Cess auto-calculated?
No, Cess must be manually entered, even if tax is auto-calculated.
Q6. Can I download my filed return?
Yes, you can download the PDF or Excel version of GSTR-4 after submission.
The Author is an Income tax, TDS, Accounting and GST practitioner and can be contacted at 9024915488.
Author Bio
I FILED THE CMP-08 OF JAN TO MARCH 2025 ON TIME. IN THE CMP-08 I FILLED THE OUTPUT BUT FORGOT TO FILL IN THE CGST AND SGST FIGURES AND FILED IT ERRORNEOUSLY.
BEFORE THAT I ALSO CREATED THE CHALLAN AND PAID THE AMOUNT WHICH IS STILL REFLECTED IN THE ELECTRONIC CASH LEDGER.
HOW DO I RECTIFY THIS ERROR. AS I CANNOT REVISE THE CMP08 HOW CAN I ADJUST THE CHALLAN PAID WITH THE OUTPUT SHOWN IN CMP-08.
NOW I WILL BE FILING THE ANNUAL RETURN. CAN ANY ADJUSTMENT BE DONE OR MENTIONED IN THE ANNUAL RETURN.