Home > GST > Service Plans > GSTR 4 Annual Filing Service Plan Last Updated: Dec 12th 2024
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A comprehensive list of frequently asked questions on GSTR-4 Filing Service.
GSTR 4 is an annual return which needs to be filed by the taxpayers registered under Composition taxpayers. The taxpayers are required to furnish the details of summary of outward supplies, inward supplies, import of services and supplies attracting reverse charge. GSTR 4 is applicable from FY 2019-20
Yes, GSTR 4 filing is mandatory for every taxpayer registered under the composition scheme. The taxpayers are required to file GSTR 4 even if it is nil.
The due date for filing GSTR 4 is 30th of the month succeeding the financial year.
For Example, the due date to file GSTR 4 for FY 2023-24 is 30th April 2024
No, you cannot file GSTR 4 without filing quarterly returns in CMP-08. You are required to file all CMP-08 returns to file annual return in GSTR 4.
The late fees for filing belated GSTR 4 is Rs 200 per day (100 under CGST and 100 under SGST) with a maximum of Rs 5000 late fees
Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.