Composition Taxpayers to file only one return in a year now, Form GSTR-4 Annual Return made available on GST portal

– More than 17 lakh composition taxpayers are liable to file the return

– Last date to file Form GSTR-4 (Annual) for FY 2019-20 has been extended to 31st August 2020

New Delhi, 21st July 2020: GSTN has made Form GSTR-4 (Annual Return for Composition Taxpayers) available on the GST portal. This will enable 17 lakh Composition Taxpayers to file their returns on an annual basis with effect from FY 2019-20. Prior to this period, Composition Taxpayers were required to file their returns every quarter in form GSTR-4. While both are known as GSTR-4, the one for quarterly return for period 2018-19 is completely different from the Annual Form GSTR-4 applicable from FY 2019-20.

What has changed?

Period of tax Till FY 2018-19 After FY 2018-19
Quarter Composition taxpayer has to file return on quarterly basis in Form GSTR-4 No need to file return on quarterly basis. Only a statement is required to be filed in Form GST CMP-08.
Annual The annual return is optional for filing in Form GSTR-9A Annual return is required to be filed in Form GSTR-4.

For Financial Year 2019-20, the due date of filing Form GSTR-4 Annual Return has been extended to 31st August 2020. For filing on the GST Portal, the taxpayer has to navigate as:

Logon to your dashboard, click on Services>Returns>Annual Return>Select FY>Search>GSTR-4>FILE THE RETURN

For more details, please click:

Form GSTR-4 (Annual)

Form GSTR-4 (Annual Return) (FY 2019-20 Onwards)- FAQs

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October 2021