2025年1月16日 · A dealer registered under composition scheme of GST is required to furnish GSTR-4 by 30th of April following the relevant FY. Learn GSTR-4 return filing due date, late fees, penalty, turnover limit, and applicability rules for seamless compliance.

Click the DOWNLOAD GSTR-4 SUMMARY (PDF) / DOWNLOAD GSTR-4 (EXCEL) button to download the Form GSTR-4 (Annual Return) 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.

Form GSTR-4 provides a simple compliance requirement for small businesses, allowing them to pay GST at a low rate while also forgoing the complexities of detailed transaction tracking. This article aims to explain Form GSTR-4, including eligibility, rules, format, steps to file, and other relevant aspects.

2017年8月31日 · The GSTR-4 form is an annual return form for those taxpayers who have opted GST Composition scheme in the new indirect tax regime. Under the GST composition scheme, taxpayers will be required to file only one return in every financial year.

2022年1月18日 · What is GSTR - 4? Originally, Form GSTR-4 was a quarterly return form for those taxpayers who have opted to go for the GST Composition Scheme in the new indirect tax regime. In the latest GST council meeting, the periodicity of GSTR-4 is changed to annually.

2025年2月3日 · GSTR-4 is the annual return form that captures details of inward and outward supplies for composition dealers. Introduced through the Third Amendment to the GST Rules, 2017, in 2019, taxpayers were initially required to file …

2025年1月15日 · 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.

GSTR 4 means the return forms used by taxpayers who opt to file under the Composition Scheme of GST annually. Dealers covered under the service provider’s special composition scheme vide notification number 2/2019 of 7th Mar 2020 of CGST (Rate) can also file taxes via a GSTR-4 with effect from the FY 2019-20. Can I revise the GSTR-4?

Let's take a detailed look at the GSTR-4 form. What is a GSTR-4? A GSTR-4 is a special form that is filled out once every three months by composition taxpayers, also known as compounded vendors. The composition regime has made things simpler for businesses with a lower turnover. The GSTR-4 requires the following from a taxpayer:

23. In the said rules, for FORM GSTR-4, the following form shall be substituted, namely:- “FORM GSTR-4 [See rule 62] Return for financial year of registered person who has opted for composition levy or availing benefit of notification No. 02/2019- Central Tax …