Hello and welcome. In this post, we will discuss all about GSTR 4. You can find the following information on GSTR-4:

What is GSTR 4?

The GSTR-4 form is a quarterly return form for those taxpayers who have opted to go for the GST Composition Scheme in the new indirect tax regime.

Only those business entities, for whom the annual turnover is below Rs. 1.5 Crore and who also fulfill other specified criteria can entitle to register under the Composition Scheme.

Unlike a normal taxpayer who needs to furnish 3 monthly returns, a dealer opting for the composition scheme is necessary to furnish only 1 return which is GSTR-4. Filing of GSTR-4 is a quarterly process.

It is also to be taken into consideration that the dealers under the composition scheme will have to pay taxes at fixed rates, without availing input tax credit facility.

Who Should File GSTR-4 Form?

All the composite registered taxpayers have to necessarily file the tax return except:-

  • Non-resident Taxable Person
  • Taxpayers liable to collect TCS
  • Input Service Distributors
  • Taxpayers liable to deduct (TDS)
  • Composition Dealers
  • Compounding taxable person
  • Suppliers of OIDAR (Online Information and Database Access or Retrieval)

Pre-requisites to file GSTR-4

  • The Taxpayer has to have a composition dealer registration under GST.
  • The aggregate turnover of your business must be less than Rs. 1.5 Crore per annum.
  • Also, one should involve in intrastate trade only.
  • Need to keep track of all purchases and imports made during this quarter.

GSTR-4 filing due date

Filing of GSTR-4 should be on a quarterly basis.

The due date for filing GSTR-4 is 18th of the month after the end of the quarter.

Revised due dates for GSTR-4 filing in FY 2017-18

Period Due Date
July-Sept 24th Dec 2017
Oct-Dec 18th Jan 2018
Jan-March 18th April 2018

Can filed GSTR 4 return be revised?

Revision of GSTR-4 is not possible after filing on the GSTN Portal. Any mistake in the return can be revised in the next month’s return only.

For example, a mistake is made in the GSTR-4 filed for the July-September quarter. The rectification for this mistake can only be done when filing the returns for the next quarter.

Late Fees and Penalty for GSTR 4

A penalty of Rs. 200 per day is levied if the GSTR-4 is not filed. The maximum penalty that can be charged is  Rs. 5,000.

Also, the taxpayer cannot file the current quarterly returns unless they have filed the previous quarter returns.

As per Notification No. 73/2017 – Central Tax late fees for GSTR-4 is brought down to Rs. 50 per day in case of default.  Also, the late fees for filing of NIL GSTR-4 is brought down to Rs. 20 per day in case of delay.

late fees for gstr 4, penalty for composition dealer, penalty for late filing of gstr 4, GSTR-4 late fees, GSTR-4 penaltyThat’s the end of this blog on GSTR-4. If you have any questions or comments or topics you would like us to cover, let us know in the comment section below.

For easy and hassle-free GSTR – 4 return filing try our GST software – Saral GST.

GSTR-4 Format

You can download the GSTR-4 PDF Format here.


You can also see how GSTR-4 works in Saral