{"id":13081,"date":"2020-07-09T07:19:58","date_gmt":"2020-07-09T07:19:58","guid":{"rendered":"https:\/\/www.cagmc.com\/?p=13081"},"modified":"2024-06-03T18:21:04","modified_gmt":"2024-06-03T12:51:04","slug":"gstr-4-who-needs-to-file","status":"publish","type":"post","link":"https:\/\/www.cagmc.com\/blog\/gstr-4-who-needs-to-file\/","title":{"rendered":"GSTR 4 \u2013 Who needs to file"},"content":{"rendered":"\n\n\n
Content<\/strong><\/p>\n

What is GSTR 4 Return<\/a><\/p>\n

Who needs to file GSTR 4<\/a><\/p>\n

Due date for filling the Return<\/a><\/p>\n

Late fee and penalty for non-filing<\/a><\/p>\n

Can GSTR-4 Revised after filling once<\/a><\/p>\n

Updates due to COVID-19<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong>What is GSTR 4 Return?<\/strong><\/h3>\n

GSTR-4 return is filed by the taxpayers registered under composition scheme. Unlike the GST return filed by Normal taxpayer every month or quarterly, GSTR 4 is a return filed by the taxable person under composition scheme only once in a year.<\/p>\n

\"\"<\/p>\n

Who needs to file GSTR 4?<\/strong><\/h3>\n

GSTR4<\/a> is required to be filed by the person registered under Composition scheme in Goods and services Act.<\/p>\n

Composition scheme<\/a>:<\/strong> This scheme is an optional for the tax payer to pay tax at lower rate and this scheme would be available only to certain eligible taxable person.<\/p>\n

Due date for filling the Return<\/strong><\/h3>\n

The due date for filing GSTR 4 is 30th<\/sup> day of April of the relevant financial year.<\/p>\n

Late fee and penalty for non-filing<\/strong><\/h3>\n

A late fee for not filling GSTR 4 Return is Rs. 200 per day (i.e. Rs 100 under GST and Rs 100 under SGST). Maximum amount of late fee that cannot be exceed from Rs. 5,000.<\/p>\n

Can GSTR-4 Revised after filling once<\/strong><\/h3>\n

No, after once filled GSTR 4 cannot be revised.<\/p>\n

Updates due to COVID-19<\/strong><\/h3>\n\n\n\n\n\n\n\n
Particulars<\/strong><\/td>\nDue Dates<\/strong><\/td>\n<\/tr>\n
Filing GSTR-4 annual returns for the FY 2019-20 under Composition scheme<\/td>\n15th July 2020<\/td>\n<\/tr>\n
Time limit for opt into the composition scheme for the FY 2020-21-CMP-02<\/td>\n30th June 2020<\/td>\n<\/tr>\n
Filing form ITC-03<\/td>\n31st July 2020<\/td>\n<\/tr>\n
Submission of challan-cum-statemen-CMP-08 for the January-March 2020 quarter<\/td>\n7th July 2020<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

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