Form GSTR-4 is an Annual Return which is required to filed by Composition Taxpayers annually. This Annual return is a summary of outward supplies, Inward supplies, import of services and supplies attracting reverse charge.
Applicability of GSTR-4
This return is applicable to the following persons:
- Who have opted for composition scheme since registration and have never opted out subsequently;
- 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.
Non-Applicability of GSTR-4
Following persons cannot file Form GSTR-4
- Regular taxpayer who have not opted in composition scheme for any period during the financial year
- Non-resident taxable person
- OIDAR
- Input service distributor
- Casual Taxable Person
- Person required to Deduct Tax at Source u/s 51
- Person required to Collect Tax at Source u/s 52
- UIN holder
Note: All taxpayers registered under composition scheme are required to file Annual Return. The date for filing the return is 30th June of the year following the relevant financial year.
Step by Step Guide on filing process
Step 1 : Login to the GST portal using valid credentials.
Step 2 : Navigate to Services > Returns > Annual Return. Alternatively Annual Return option will be available in the Dashboard also.
Note : GSTR-4 will be enable only when all the returns for the selected year is filed.
Step 3 :File Annual Returns page will be displayed.. Next select the Financial Year for which the return is to be filed and click on the search button.
Step 4 : Click on Prepare online.
Step 5: The GSTR-4 page will be displayed. Enter all the details in the required Tables.
Step 6: Save the form after filling all the details. A confirmation message will be received displayed stating that Save request acknowledged.
Step 7 : After saving the form click on Compute Liabilities button. Then click on the refresh button. The Compute Liabilities button will be displayed and Proceed to file button appears and Ready to File message will be appeared on the top.
Step 8 : The next step is to click the DOWNLOAD GSTR-4 SUMMARY (PDF)/ DOWNLOAD GSTR-4 (EXCEL) button to download the summary in PDF or the Excel format. This button will download the draft summary page of your Form GSTR-4 (Annual Return) for your review. It is recommended that you download this Summary page and review the summary of entries made in different sections before filing Form GSTR-4 (Annual Return).
Step 9 : Click on Proceed to File button again.
Step 10 : Make payment of any tax, interest and late fee as declared in Table 8 of the return if any.
- If adequate balance is available in the cash ledger then offset the liability and proceed further.
- If no adequate balance is available in the cash ledger then make payment by creating a challan by clicking on Create challan button
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Step 11 : Next step is select the Authorised Signatory and then click on File GSTR-4.
Step 12 : After clicking on File GSTR-4 a warning message will be displayed click Yes on the message and then Click on File with DSC/File with EVC to file the return. After filing the return the status of the return will be displayed as FILED.
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