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Due date for filling the Return Late fee and penalty for non-filing |
What is GSTR 4 Return?
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.
Who needs to file GSTR 4?
GSTR4 is required to be filed by the person registered under Composition scheme in Goods and services Act.
Composition scheme: 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.
Due date for filling the Return
The due date for filing GSTR 4 is 30th day of April of the relevant financial year.
Late fee and penalty for non-filing
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.
Can GSTR-4 Revised after filling once
No, after once filled GSTR 4 cannot be revised.
Updates due to COVID-19
| Particulars | Due Dates |
| Filing GSTR-4 annual returns for the FY 2019-20 under Composition scheme | 15th July 2020 |
| Time limit for opt into the composition scheme for the FY 2020-21-CMP-02 | 30th June 2020 |
| Filing form ITC-03 | 31st July 2020 |
| Submission of challan-cum-statemen-CMP-08 for the January-March 2020 quarter | 7th July 2020 |
