A step-by-step guide on “How to file GSTR 4 Returns Online?”

GSTR-4 is a GST Return that has to be filed by the dealer who is opting for the composition scheme. The GSTR 4 is filed once a year i.e. 30th of April, in the following subsequent financial year.

Who should file GSTR-4 Annual Flings?

The form GSTR-4 Annual Filing should be filed by the service providers who has opted for the Composition Scheme is required to file GSTR-4. It also covers the special composition scheme notified for the service providers. The GSTR-4 form once filed can not be revised or altered.

Prerequisites for  filing GSTR-4 Annual Filings

For filing of GSTR-4 Annual Filings, the taxpayer must have to comply with the following conditions:

• Registered for the composition scheme for at least one day during the relevant financial year.
• Filed  CMP-08 statements for all the quarters of the relevant  financial year.
• If the aggregate turnover of the business has not exceeded 1.5 crores for the preceding financial year.

Procedure for filing GSTR- 4 Annual Filings

• Login to the GST portal and navigate to click on Annual Return under Return in the service Tab.
• Select the relevant financial year  on the ‘File Annual Returns’.
• Read the instructions and click on ‘PREPARE ONLINE’ for filing GSTR 4 Returns.
• Enter the aggregate amount of the turnover in the previous financial year and then click on to ‘SAVE’. If there are no sales during the year, then enter 0.
• If you have no sales during the previous financial year or you have file nil CMP-08 statement, click on to file Nil GSTR 4 and proceed to file and  then submit
• Select the particular table against the ‘Select tables to add/view details’ drop-down list to enter the details:

Table 4A:  Table 4Ais the form for Inward supplies from registered suppliers (other than reverse charge)- This table contains  legal name and place of supply  from the registered suppliers where reverse charge is not applicable that will be auto populated by the supplier GSTIN number and click on the Add (+) for every entry. To add more rows of items on the click on (+) button against the entry and click on ‘SAVE’ to continue with the next GSTIN.

Table 4B: Table 4B is the form for Inward supplies from registered suppliers (other than reverse-charge)- This table contains legal name and place of supply from the registered suppliers where reverse-charge is applicable.

Table 4C: Table 4C is for Inward supplies from unregistered suppliers where you can enter the trade/legal name of the unregistered supplier even without mentioning their PAN number. If a reverse charge applies, select the ‘Supply Type’ as ‘Intra-State’ or ‘Inter-State’.

Table 4D: Table 4D is the form for Import of Service which consists of details of services imported on which IGST has been paid.

Table 5: Table 5 is the detailed Summary of CMP-08 for all four quarters of the financial year.

Table 6: This table contains the tax rate wise outward supplies and inward supplies where reverse-charge is applicable. GST rate applicable to the composition taxpayer are 0, 1, 2, 5 or 6%.

Table 7: This table contains  the auto-drafted GSTIN-wise details of TDS/TCS credit received during the financial year. This form cannot be edited or filled in.

• Click on ‘PROCEED TO FILE’  to file the Return.
• Make payment for any tax or interest or late fee payments given in table ‘8.
• If an electronic cash ledger has a sufficient balance for full payment, then the cash will be adjusted from the ledger for the tax payment automatically.
• If an electronic cash ledger has a sufficient balance for full payment, then additional cash will be paid through NEFT or RTGS/Over the Counter/Net Banking and generate the challan after payment.
• Select the declaration checkbox and file the GSTR-4 return using DSC or EVC. EVC is comparatively an easier process as the application will be filed by OTP sent on the mobile phone.
• Download the final GSTR 4 report in excel format or in PDF.

Penalty for filing late 

A late fee of Rs. 200 per day which cannot exceed beyond Rs. 5,000 will be  levied if the GSTR-4 is not filed within the due date i.e. 30th of April for the relevant financial year.

Frequently Asked Questions (FAQs)

1. My GST registration got cancelled during the previous financial year. Should I still file GSTR-4 (Annual Return)?

Yes, it is compulsory to file GSTR-4 (Annual Returns) if you have opted for  composition levy at anytime during the financial year, or Your GST registration got cancelled anytime during the financial year.

2. I had no sales during the previous financial year. Do I still have to file GSTR4 Annual Returns?

You can file a  Nil GSTR-4 (Annual Return) can be filed for a financial year if there is no record of inward or outward supply and has no other liability during the year. 

3. What to do if there is a warning message while processing with errors while filing GSTR-4 (Annual Return)?

In case you receive such a warning message, kindly wait for the processing to complete at the back end. If the error still exists, return to the Form GSTR-4 (Annual Return) and make corrections in the relevant records.