Annual filing for GSTR 4 ensures compliance with the Goods and Services Tax (GST) regulations, providing a consolidated summary of the quarterly returns filed under GSTR 4. Filing this return on time is essential for businesses to avoid penalties and ensure smooth operations under the GST regime.
Form GSTR-4 Annual Return is a yearly return that must be filed once for each financial year. Taxpayers who opt for the Composition Scheme during the financial year, or who are in the Composition Scheme for any period during the said financial year, must file this return from 1st April 2019 onwards.
Annual filing refers to submitting the company’s audited financial statements, along with the Director’s Report and Annual Return, to the Registrar of Companies (ROC). These filings are required every year for all registered companies, whether they are active or not.
The steps below are to be followed while processing for GSTR 4 Annual filings:
Table 4A: Records purchases from registered suppliers where reverse charge does not apply.
Table 4B: Records purchases from registered suppliers where reverse charge applies.
Table 4C: Records purchases from unregistered suppliers.
Table 4D: Records details of imported services where IGST has been paid.
Table 5: Summarizes the CMP-08 returns for all four quarters of the financial year.
Table 6: Captures sales and reverse charge purchases based on GST rates (0%, 1%, 2%, 5%, or 6%).
Table 7: Displays auto-filled details of TDS/TCS credit received during the year. This table cannot be edited.
This includes taxpayers who:
For filing of GSTR-4 Annual Filings, the taxpayer must have to comply with the following conditions:
You shall require the following documents when you are about to opt for the GSTR 4 Annual filing:
Taxpayers who experience delays in GSTR 4 Annual filing under any situation must pay the amounts mentioned.
Yes, you can easily download the same by following these steps:
Feature | GSTR-4 (Annual Return) | GSTR-4A (Auto-Drafted Form) |
Purpose | Annual return for Composition Scheme taxpayers | Auto-generated summary of inward supplies |
Filing Frequency | Once a year | Auto-generated, no filing required |
Who Files? | Composition Scheme taxpayers | System-generated for reference |
Data Source | Includes sales, purchases, and tax payments | Auto-filled based on supplier GSTR-1 filings |
Editable? | Yes, taxpayers needBH to fill and file | No, only for reference |
The GSTR-4 Annual Return is important to stay compliant with GST rules. Businesses should know the due dates, understand filing requirements, and keep up with any updates.
Filing on time ensures accuracy, avoids penalties, and keeps operations running smoothly. Staying informed helps businesses meet GST rules easily and efficiently.
GST return due dates 2025-2026
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