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  • 05/03/2024
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GSTR-4 Annual Return: Applicability, Due Date, and Penalties

GSTR-4 is an annual GST return for composition dealers. Unlike regular taxpayers who file quarterly returns, those opting for the Composition Scheme are mandated to file GSTR-4 annually. This singular return consolidates their tax obligations for the entire financial year, streamlining the compliance process.

What is GSTR-4?

GSTR-4 stands is an essential GST return mandated for composition dealers. Dealers under the Composition Scheme are obligated to furnish only one annual return, i.e., GSTR-4, by the 30th of April following the financial year.

Filing Due Dates

Previously, GSTR-4 was filed quarterly until the Financial Year (FY) 2018-19, after which it transitioned to an annual filing basis.

Recent updates by the Central Board of Indirect Taxes and Customs (CBIC) granted relief to composition taxpayers, allowing the filing of pending GSTR-4 returns for periods from July 2017 to March 2019 or for FYs 2017-18 to 2021-22 between 1st April 2023 and 30th June 2023, with waived late fees exceeding Rs.500 per return. A Nil return incurs no late fees.

Eligibility and Obligation

Any taxpayer opting for the Composition Scheme, including those under special composition schemes for service providers, as per CGST notifications, must file GSTR-4.

Late Fees

Late fees, as per the latest update, amount to Rs.50 per day, capped at Rs.2,000, with a maximum of Rs.500 for nil tax liability. Previously, late fees were Rs.200 per day, up to a maximum of Rs.5,000.


In conclusion, the GSTR-4 Annual Return plays a pivotal role in the GST compliance landscape, particularly for composition dealers. Adhering to its filing requirements, understanding the due dates, and staying abreast of recent updates are imperative for businesses to navigate the GST regime seamlessly. It's essential for taxpayers to leverage this knowledge to ensure timely and accurate filing, thereby fostering regulatory compliance and operational efficiency in the realm of GST.

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