Guide to file GSTR-4 online

gstr 4

GSTR-4 is the GST return that the composition taxpayers must file annually from FY 2019-2020 onwards. The return once filed cannot be revised, and also attract a late fee if delayed beyond the due date.

Prerequisites to file GSTR-4 on the GST portal

Before preparing and filing GSTR 4, composition taxpayer must have satisfied the following conditions:

  1. Registered and opted for the composition scheme at least one day during the relevant financial year.
  2. Filed all the relevant form CMP-08 statements for all the quarters of the fiscal year.
  3. Make a note of the aggregate turnover registered for the preceding fiscal year.

A step-by-step guide to file GSTR 4 on the GST portal

The steps to file annual GSTR 4 online is as follows:

Step 1: Log in to the GST portal and navigate to Services > Returns > ‘Annual Return’ option.

Step 2: Select the relevant financial year for which GSTR-4 (Annual) is being filed displayed on the ‘File Annual Returns’ page.

Step 3: Click on the ‘PREPARE ONLINE’ button on the Annual Return GSTR-4 tile. Before that, carefully read the instructions given on the ‘File Returns’ Page.

Step 4: Enter the aggregate turnover in the previous financial year and click on the ‘SAVE’ button. If no turnover was recorded for the last year, then enter zero. Do not leave it blank.

For example, while filing the annual return for FY 2020-2021, report the aggregate turnover in FY 2021-22.

A message gets displayed for saving the data successfully as given below:

Step 5: To file a Nil GSTR-4, select the checkbox ‘File Nil GSTR-4’ and click on ‘PROCEED TO FILE’. It takes you directly to step 7 and then step 9.

Step 6: Enter the details for various tables of GSTR-4 listed and explained below. Each time, select the particular table against the ‘Select tables to add/view details’ drop-down list to enter the details and click on the ‘BACK’ button.

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