GSTR 4 Annual file Due Date for FY 2022-23(Composition Taxpayers)

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GSTR 4 Annual File Due Date FY 2022-23 (Composition Taxpayers)

GSTR 4 Due Dates

All the assesses covered under the composition scheme file the annual GST (Goods and Services Tax) returns via GSTR 4 form till 30th April for every financial year. The Form GSTR-4 needs to be furnished by the 30th of the month post to the last date of the financial year which is 30th April of the next Fiscal year.

Any assessee whose annual turnover is less than Rs. 1.5 Crore can opt for the composition scheme under the GST regime. All the manufacturers and traders under the scheme are required to pay 1% GST while others are required to pay 5% for the restaurants (not for alcohol). 

Composition Taxpayers can Now File GSTR-4 on GST Portal

The Central Board of Indirect Taxes and Customs (CBIC) has introduced an option for the composition taxpayers to file form GSTR 4 online on the GST portal. The GSTR 4 form is required to be filed by all the composition taxpayers, annually for each financial year, with effect from 1st April 2019. 

Who is Required to File?

All the assessees who are covered under the composition scheme or have opted for the scheme in the past, are required to file the form, starting from 1st April 2019, annually. 

Who can File NIL under Form GSTR4?

Any assessee can file a NIL form under GSTR 4, if he/she satisfies any one of the following conditions in each quarter of the financial year: 

  • NOT made any outward supply
  • NOT received any goods/services
  • Have NO other liability to report
  • Have filed all Form CMP-08 as Nil

GSTR 4 due date for FY 2022-23

The last date to file the GSTR 4 annual return of the form is the 30th of the month in which it was previously filed last year.

PeriodExtended Due Date
Annual Return FY 2022-2330th April 2023
Annual Return 2021-2230th April 2022
Annual Return 2020-2131st July 2021 (Extended )
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Latest Update & Notification

    47th GST Council Meeting – 29th June 2022

  • “To extend the waiver of late fee under section 47 for the delay in filing FORM GSTR-4 for FY 2021-22 by approximately four more weeks, i.e. till 28.07.2022 (The existing waiver is for the period from 01.05.2022 till 30.06.2022)”
  • In response to the delay in filing the GSTR-4 form for FY 2021-22, the government has published notification No. 07/2022 – central tax for the period of 01.05.2022 to 30.06.2022. As per GST section 47, the late fee will be waived. Read official Notification
  • “Form GSTR-4 Annual Return by Composition Taxpayers, for the FY 2019-20, is now available for filing.”
  • “Annual return GSTR 4 due date extended to 31st Aug 2020 for the F/Y 2019-20 vide notification no. 59/ 2020”.
  • “Provided that the said persons shall furnish the return in FORM GSTR-4 of the Central Goods and Services Tax Rules, 2017, for the financial year ending 31st March 2020, till the 15th day of July 2020”. Read Notification
  • CBIC circulated advisory for negative liability issues while filing GSTR 4 form. Also, the government has shared the reason with the solution via update.”
  • “Forthcoming advanced functionalities for taxpayers on the GST portal related to GSTR 4, GSTR 1, composition taxpayers, etc.”Read more
  • The late fee for delay in furnishing of FORM GSTR-4 by composition taxpayers to be capped to Rs 500 (Rs 250 CGST + Rs 250 SGST) per return, if tax liability is nil in the return, and Rs 2000 (Rs 1000 CGST + Rs 1000 SGST) per return for others”
  • “Extension of due date of filing GSTR-4 for FY 2020-21 to 31.07.2021” 43rd GST Council
Latest Update: Relaxation to Composition Taxpayers in late fees for hold-up filing of Form GSTR-4 Quarterly Return:
FormFor any Tax period of the FYLate fees, if Tax liability is NILLate fees, in case of any Tax Liability
GSTR-4 (Quarterly Return)2017-18 & 2018-19No late FeeRs 500 per return (Rs 250 for CGST & Rs 250 for SGST)

How to File Form GSTR 4

  • Login to your dashboard 
  • Click on Services 
  • Returns
  • Annual Return
  • Select FY
  • Search
  • GSTR 4
  • File the return

Update for Composition Dealers in 32nd GST Council Meeting:

1. The limit of the composition dealers has been increased to Rs. 1.5 Crore. This is applicable for 1st April 2019.
2. The composition rate for the services sector has been fixed at 6 percent while the composition limit has been set at Rs 50 lakh.
3. The GSTR 4 return (Composition Dealers) will have to avail pay tax quarterly basis but the return will be filed only once a year.

These categories of taxpayers are not liable to file GSTR 4 including, 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).

How form GSTR 4 is Different from the Quarterly Returns

Form GSTR 4 is quite different from the returns which are required to file quarterly. 

  • The form can be filled by the composition taxpayers starting from 31st August 2019. 
  • For the period before that, the assesses were required to file GSTR 4 returns quarterly. Now the assessees are required to file form CMP 08, quarterly and form GSTR 4, annually.

Penalty & Late Fees

  • The dept has fixed the late penalty of INR 200 per day in case of not filing GSTR 4 till the due date.
  • No more than Rs. 5,000 can be charged as a late fee.
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140 Replies to “GSTR 4 Annual File Due Date FY 2022-23 (Composition Taxpayers)”

  1. mathew zo
    November 18, 2020

    is gstr4 compolsary for all composit scheme dealers❓

  2. kesavaraju
    August 26, 2020

    I am composition dealer, i purchased goods from composition (local) dealer, this purchase details are show in Annual return GSTR-4A or not, if that mandatory the details where i show in.

  3. kesavaraju
    August 5, 2020

    GSTR-4 2019-20,
    Purchase details are mandatory are not.

  4. aprl to june 2020 last date for file return

    • CA Portal
      July 16, 2020

      Last Date for file return for april to june 2020 is 31st July 2020

  5. Nima Dolma
    July 10, 2020

    Sir, i have filled incorrect figures in outward supplies table in cmp08 for jan-march2020 quarter…..plz tell me how to correct it………

  6. Golden Queen
    July 6, 2020

    Sir, I have registered a composition scheme and filed & paid the amount for 2 quarters return filing upto 31.03.2020. But now party insisting GST BILL for 2 quarters. How to amend and pay the balance amount in CMP-08 . pls clarify.

  7. Naresh
    July 2, 2020

    GST 4 For FY 2019-20 is not enabled on Portal , so whether the same is required to be filed or not ???

  8. Komanduru A Krishna
    June 21, 2020

    Due date for composite scheme for Jan -Mar 2020 ie 4th Quarter

    • CA Portal
      June 23, 2020

      Due date for composite scheme for Jan -Mar 2020 ie 4th Quarter is till the 7th July 2020.

  9. JAYESH PALIWAL
    April 15, 2020

    SIR HOWEVER LAST DATE OF GSTR 4 IS EXTENDED TILL 15 JULY 2020, BUT INTREST WILL LEAVY OR NOT ON LATE PAYMENT OF TAX FOR COMPOSITION DEALER……..? FOR PERIOD OF JAN TO MARCH 2020

    • CA Portal
      April 16, 2020

      For composition dealer last date of payment has been extended to 30 June for the period of Jan to March 2020 so you are not liable for interest

  10. Kollipara sundaraiah
    March 22, 2020

    Sir,
    Iam recent new composite scheme voluntary registered in gst act.any limit of each quarter turnover and tax payble amount compulsory show in gst cmp-08.

  11. S. Malhotra
    March 16, 2020

    While filing g
    Gstr CMP- 08 for qtr ending- dec- 2019, i have by mistake shown wrong sales figures and paid tax as per the correct sale . The sale wrongly shown exceeds the actual sale. please let me know steps to be taken to rectify this.

  12. MOHIT TAILOR
    January 11, 2020

    WHAT LATE FEES ON CMP08 LATE FILLING

  13. vijaykumar Banagar
    November 7, 2019

    I have not paid GST tax under composition scheme GSTR08. for the period Jan- Mar 2019, reply the consequences.

    • CA Portal
      November 7, 2019

      Pay it now along with interest @ 18% p.a. else demand will be raised by the department in the future.

  14. Naveen kumar
    October 31, 2019

    how to view the GSTR 4A in portal from July 2019 to September 2019

    • CA Portal
      November 1, 2019

      The facility to view GSTR-4A is disabled on the portal from July 2019 to September 2019. So please refer the matter to the portal

  15. venkatesh
    October 18, 2019

    Not allowed to file CMP08 today shows error report(Return already under process. If error persists quote error number RET00009 when you contact customer care for quick resolution.)

  16. MOHIT KAUSHAL
    October 17, 2019

    sir, i have downloaded gstr4a json file from the portal,but now there is no option shown for the F.Y.2019-20. in offline tool of gstr4,hence in previous it had .i want my purchase bills detail in excel virsion .please guide me in this regard

    • CA Portal
      October 18, 2019

      FY 2019-20 has been removed from offline tool of GSTR -4 as now CMP-08 is required to be filed by composition dealers on quarterly basis and GSTR-4 has been made annual.

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