What is GSTR-4 Annual Return?
Taxpayers Registered under composition scheme is required to file GSTR-4 Annual Return with effect from 1st April, 2019, on annual basis, for each financial year. Despite of filing Quarterly return under composition scheme taxpayer now require to file GST-4 only at once, Annual basis. Under this return taxpayer is required to file the details of its business regarding summary of outward supplies, Inward supplies, tax payable thereon etc. Such taxpayers are also required to report summary of import of services and supplies attracting reverse charge etc.
Who need to file?
All registered taxpayers having registration under composition scheme under GST, for any period during the financial year, need to file Form GSTR-4 (Annual Return).
This will include taxpayers –
- who have opted for composition scheme since registration and have never opted out subsequently; and
- who have opted in for composition scheme before starting of the financial year; and
- who have opted in for composition but subsequently opted out any time during the year.
Who do not need to file?
Following persons are not required to file Form GSTR-4 (Annual Return):
- Regular taxpayer who have not opted in composition scheme for any period during the financial year
- Non-resident taxable persons
- OIDAR
- Input service distributor
- Casual Taxable Person
- Persons required to Deduct Tax at Source u/s 51
- Persons required to Collect Tax at Source u/s 52
- UIN holder
Is it mandatory to file GSTR-4 Annual Return?
Yes, GSTR-4 Annual return is mandatorily required to file by all composition taxpayers.
What is the due date for filing GSTR-4 Annual Return?
| Return | Due Date |
| GSTR-4 | 30th April of next financial Year |
What is the due date for filing GSTR-4 Annual Return for F.Y 2019-20?
The due date for F.Y 2019-20 of filing GSTR-4 Annual Return has been extended to 31st August 2020
I have my GST registration under composition scheme for only few days, do I need to file GSTR-4 Annual Return?
The Form GSTR-4 (Annual Return) is required to be filed for the F.Y., if you are registered as a composition taxpayer irrespective of your registration cancelled during the said financial year. For any time, taxpayer have registration under composition scheme during F.Y. return filing is required to file for that period.
I opted out of composition scheme in the financial year. Do I need to file Form GSTR-4 (Annual Return)?
Yes, you need to file Form GSTR-4 (Annual Return) even if you have opted out from the composition scheme, for the period during which you remained under the composition scheme.
Is there are any Pre-condition for filing GSTR-4 Annual Return?
Yes, there are certain Pre-conditions requiring for filing of Form GSTR-4 (Annual Return) are:
- Taxpayer must have been registered in the relevant financial year and opted for composition scheme for even a day during the financial year.
- Taxpayer must have filed all applicable returns i.e. Form CMP-08 quarterly forms of the relevant financial year (Y) before filing the Form GSTR-4 (Annual Return).
Can I revise Form GSTR-4 (Annual Return) after filing?
No, one GSTR-4 Annual return has been filed you cannot revise it later on.
What are the details does GSTR-4 contains?
Form GSTR-4 (Annual Return) comprises of following tables:
| Table | Details |
| 4A | Inward supplies from registered supplier (other than reverse charge): To add details of inward supplies received from a registered supplier (other than reverse charge) |
| 4B | Inward supplies from registered supplier (reverse charge): To add details of inward supplies received from a registered supplier (reverse charge) |
| 4C | Inward supplies from unregistered supplier: To add details of inward supplies received from an unregistered supplier |
| 4D | Import of Service: To add details of import of service |
| 5 | Summary of CMP-08: To view auto-drafted details provided in filed Form CMP-08 for the financial year |
| 6 | Tax rate wise inward and outward supplies: To enter tax rate wise details of outward supplies/ inward supplies attracting reverse charge during the financial year |
| 7 | TDS/TCS credit received: To view details related to TDS/TCS credit received |
*Note: The entries in table 4 (4A, 4B, 4C & 4D) will be net of credit/debit notes and advances.
Is there any late fee in case of delayed filing of Form GSTR-4 Annual Return?
Yes, there is a late fee for filing of Form GSTR-4 (Annual Return) beyond the due date.
What is the Late fee and penalty for non-filing GSTR-4 Annual Return?
| Minimum Penalty | Maximum Penalty |
| 200 per day | 5000 |
Is there any Offline Tool for filing Form GSTR-4 (Annual Return)?
Yes, offline tool is available for Form GSTR-4 (Annual Return). However, filing can take place only online on the GST Portal at present.
Using Offline Utility, you will be able to open the system-computed Form GSTR-4 (Annual Return) based on filed Form CMP-08 and prepare the details of Table 4A, 4B, 4C 4D and Outward supplies of Table 6 of Form GSTR-4 (Annual Return). Once you have uploaded the prepared details on the GST Portal, you must file return on the portal with your Login credentials.
*Note: Table 5 and Table 7 will be grayed out, you will not able to edit/ make any changes.
Can I preview Form GSTR-4 (Annual Return) before filing?
Yes, you can preview Form GSTR-4 (Annual Return) in PDF and Excel format by clicking on ‘DOWNLOAD GSTR-4 (PDF)’ and ‘DOWNLOAD GSTR-4 (EXCEL)’ button before filing Form GSTR-4 (Annual Return) on the GST Portal.
What happens after Form GSTR-4 (Annual Return) is filed?
After Form GSTR-4 (Annual Return) is filed:
- ARN will be generated on successful filing of the Form.
- An SMS and email will be sent to the mobile number of the authorized signatory on the successful filing of Form GSTR-4 (Annual Return).
- Electronic Cash Ledger and Electronic Liability Register Part-I will get updated.
From where can I view and download filed Form GSTR-4 (Annual Return)?
To view and download filed Form GSTR-4 (Annual Return) login to the GST Portal and navigate to Services > Returns > View/Download Filed Returns.
