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GSTR 4 Annual File Due Date FY 2023-24 (Composition Taxpayers)

GSTR 4 Due Dates

The implementation of the Goods and Services Tax (GST) system in India has resulted in positive changes to the country’s taxation system. The government has introduced the GST Composition Scheme to simplify tax compliance for small taxpayers. This scheme offers two types of GST registration: Regular GST registration and Composition Scheme registration. Under the Composition Scheme, dealers can file their GST return annually using Form GSTR 4. All the assesses covered under the composition scheme file the annual GST (Goods and Services Tax) returns via the Due date of the GSTR 4 form till 30th April for every financial year.

Taxpayers who have chosen the Composition Scheme must file the GSTR-4 return annually. Before the financial year 2018-19, this return was filed quarterly until it was replaced by CMP-08. The Composition Scheme enables taxpayers with an annual turnover of up to Rs. 1.5 crore to adopt a simplified tax structure and submit quarterly returns using the GSTR-4 form. To ensure tax compliance and avoid penalties, keeping track of the GSTR-4 due date is crucial.

What Is GSTR-4?

GSTR-4 is a quarterly return that must be filed by eligible taxpayers registered under the GST Composition Scheme.  Including details of tax payable and paid, It summarizes the outward and inward supplies made during the quarter. Small taxpayers who have opted for this scheme can enjoy benefits such as reduced compliance requirements and lower tax rates, but they must meet the stipulated timeframe for filing their GSTR-4 returns.

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    Who Is Eligible to File GSTR-4?

    Taxpayers who have opted for the Composition Scheme under the Goods and Services Tax (GST) are eligible to file GSTR-4 which provides certain benefits, such as reduced compliance requirements and lower tax rates. The due date for filing Form GSTR-4 (Annual Return) is the 30th of the month following the financial year unless extended by the government. This also includes the special composition scheme notified for service providers, effective from the financial year 2019-20, as per the CGST (Rate) notification number 2/2019 dated March 7, 2020.

    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.

    Read Also: Latest Due Date of CMP-08 Return Filing

    Who Can File NIL Under Form GSTR-4?

    Assessees who meet any of the following conditions in each quarter of the financial year can file a NIL form under GSTR-4:

    • No outward supply made
    • No goods/services received
    • No other liabilities to report
    • All Form CMP-08 filed as Nil.

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    GSTR 4 due date for FY 2023-24

    PeriodExtended Due Date
    Annual Return FY 2023-2430th April 2024
    Annual Return FY 2022-2330th April 2023
    Annual Return 2021-2230th April 2022

    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.

    Legal Consequences and Penalty of Not Filing GSTR-4 Before the Due Date?

    Penalty

    In accordance with the latest update, a late fee of Rs. 50 per day is imposed, up to a maximum of Rs. 2,000. If there is no tax liability, the maximum late charge is Rs. 500.

    Previously, a late fee of Rs. 200 per day was charged for late filing of GSTR-4. The maximum late fee was capped at Rs. 5,000.

    Consequences of Missing the GSTR 4 Due Date

    There can be various adverse outcomes for taxpayers who fail to file their GSTR-4 returns within the designated deadline. These repercussions encompass –

    • Late Fees: Taxpayers will be required to pay a late fee of Rs. 200 per day of delay (Rs. 100 for CGST and Rs. 100 for SGST), with a maximum of Rs. 5,000. Late fees for IGST will be charged separately.
    • Interest Charges: Interest will be levied at a rate of 18% per annum on the outstanding tax liability.
    • Legal Consequences: Continuous non-compliance may result in legal actions, including tax recovery and cancellation of GST registration.

    Latest Update & Notification


    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 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, Non-resident Taxable Persons, Taxpayers liable to collect TCS, Input Service Distributors, Taxpayers liable to deduct (TDS), Composition Dealers, Compounding taxable persons, 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.
    GEN GST Software

    140 Replies to “GSTR 4 Annual File Due Date FY 2023-24 (Composition Taxpayers)”

    1. I HAVE SELL ONLY EXEMPTED VALUE OF GOODS.WHAT ENTRY ARE MADE IN CMP-8? BECAUSE WHEN I PUT THIS INTO OUTWARD SUPPLY WITH 0 TAXES.AFTER THE SUBMISSION BUTTON.THE ERROR OCCUR SAYS CASH BALANCE IS NOT AVAILABLE.WHAT SHOULD I DO?FILE NILL RETURN OR WAIT FOR A NEW UPDATION.

      • CA Portal
        August 6, 2019

        If you are registered as a composition dealer then taxes would be payable in aggregate turnover including on exempt supplies too. So in your case, tax should be payable on aggregate turnover of exempted supply.

    2. In CMP 08 at S.No. 1 we have to write outward Supplies (including exempt Supplies). My concern …Should I pay tax on exempt supply also or I should pay tax on taxable supply only ? Suppose my total sales are 100 out of which 30 is exempt sales,should I pay tax on 70 Rs. or on 100 Rs.

      • CA Portal
        August 1, 2019

        In composition scheme under GST, composition rate is applicable on both taxable and exempt supplies.so in your case, liability arises on Rs.100

    3. mukund
      July 26, 2019

      gst portal does not show gst r4 so how can I file my 1st quarter 2019-20 return last date is 18.07.2019

      • CA Portal
        July 26, 2019

        From F/Y 2019-20 onwards GSTR-4 becomes annual return & in place of
        GSTR-4, CMP-08 will come which will be filed on a quarterly basis.
        Until now CMP-08 is not available on the portal you may wait or may create
        challan of the taxable amount

    4. Prakash Kochar
      July 21, 2019

      A composition Dealer has missed sale of 10 lakhs, (shown less) in March19. Now he want to make payment of tax with interest., How to make payment? In which chalan payment is to be done.
      In new form CMP 08 there is no col. for amendment related to earlier returns filed. If payment on line is made, it will remain in cash ledger. Unless it is adjusted against liability of March 19, though payment is made now, the interest will attract till its adjustment.
      Kindly suggest.

      • CA Portal
        July 22, 2019

        As the facility to upload data in CMP-08 is not available on portal, the only solution left is to create the challan for the same amount

    5. gaurav tak
      July 17, 2019

      gst portal does not show gst r4 so how can I file my 1st quarter 2019-20 return last date is 18.07.2019

      • CA Portal
        July 18, 2019

        Please note that from 01.04.2019, composition dealers are required to file CMP 08 on quarterly basis. However, this form is not yet enabled on GST portal.

    6. Mallikharjun
      July 17, 2019

      Sir, We started business under Composition scheme and purchased Capital goods like Machinery worth-10Lakh, do we need to update capital goods purchases in Quarterly returns? and sales are less than 1Lakh. are there any complications with this huge difference between Sales and purchases? please confirm and advise us.

      • CA Portal
        July 18, 2019

        IN CMP-08 ONLY INWARDS SUPPLIES LIABLE TO REVERSE CHARGE HAS TO BE REPORTED.

    7. Abhishek Sharma
      July 17, 2019

      How to File GSTR-4 for April 2019 to June 2019 ? On Portal , there is only View and Download Option, No Upload Option ???

    8. devendra
      July 14, 2019

      if I don’t pay composition tax just because CMP-08 is not available on portal , Shall I be liable to pay interest and penalty for late payment of tax ? Or I should pay composition tax through challan before 18th july as I was doing before this quarter?

      • CA Portal
        July 15, 2019

        Sir as CMP -08 is not available on portal, So in good practice you
        should pay the amount of tax through challan in respective heads before
        18/07/2019.

    9. it is applicable to composite scheme to pay challan previous format now cmp 08 form is not getting in gst site

      • CA Portal
        July 15, 2019

        Sir there no any clarification provided by portal up till now

    10. Rushabh
      July 14, 2019

      CMP-08 is still not available on portal. Kindly guide where it will reflect and when? Due date is 18th July?Thanks

      • CA Portal
        July 15, 2019

        Sir as CMP -08 is not available on portal, So in good practice you
        should pay the amount of tax through challan in respective heads before
        18/07/2019.

    11. Maria Regan Jonse T
      July 14, 2019

      Sir, I am in composition schem. In the GST portal, when I tried to open apr-jun 2019 quarter, there is no link to file GSTR4. Is there no need file GSTR4 prevoius Quarter?

      • CA Portal
        July 15, 2019

        Sir From F/Y 2019-20 onwards GTSR-4 is now treated as annual return
        and in place of GSTR-4, CMP-08 is provided but it is not available on
        portal, So in good practice you should pay the amount of tax through
        challan in respective heads before 18/07/2019.

        • Pavan Jagiasi
          July 16, 2019

          Sir, i started business in April 2019. and applied for GST on 25th April 2019 under composition.
          i am rice supplier. All sales during the quarter is of exempt goods. Also purchases are also exempt one.
          Since no GSTR 4 link is available on site, do i need to make any reporting on gst portal as no amount of tax is due as entire sales during the quarter is exempt supply only.

          • CA Portal
            July 16, 2019

            Since CMP-08 is not enabled on the portal right now, So you can wait for
            the same on the portal

    12. manish
      July 12, 2019

      which dealer require to procees new prototype under gst

    13. Sir
      I am a composition dealer, Monthly Turnover is below One Lac and Filing NIL Quarterly Returns ,is it ok or have to pay 1% gst ? Since Exempted up to Rs.20 Lac per Year

      • CA Portal
        July 11, 2019

        First of all, we would suggest you to unregister yourself from the GST as you have less than the threshold limit to avoid compliance. Also if you are doing sales of less than 1 lac still you have to file GST as per the required format and in no way, you should file the NIL returns as you have to file whatever the sales you are doing.

    14. udhaya
      July 11, 2019

      GSTR4 online filling option not available in the GST portal after login in “file return section I selected FY2019-20 and Apr-June”showing only GSTR4A, not showing file a return online or offline, as a Composition dealer I have to file the return before 18th of July for Apr-June quarter, when can I get the option to enter the sales and figures, or nil returns send yours valuable suggestions.

      • CA Portal
        July 11, 2019

        Sir from F/Y 2019-20, GSTR-4 is Now Annual return which is to be filed by 30th of April 2020 and for Quarterly filing CMP-08 is to be issued by portal shortly. So kindly wait for the same.

    15. Rushabh
      July 10, 2019

      Hi, just need to re-confirm Sir that GSTR 4 is not required to be filed (Further the same is also not available on portal) and only CMP 08 to be filed for Apr Jun 2019. Can you also give me reference to notification from board, as the link in this blog seems to be different notification.

    16. shafi
      July 9, 2019

      Respected sir ,
      Thank you for giving a lots of imformations about Gst related problems..
      sir i want to know that about me ,iam a small business man cum acountant of 5,lkh .interstate purchaser.
      what is a tax amount fix for my business… how i issue a bills for customer.

      • CA Portal
        July 10, 2019

        Please specify whether you are registered under GST or not. The tax rate is not fixed for a particular business. It depends upon the goods and services you deal in. If you are registered under GST, for supplying accounting services, 18% GST has to be charged.

    17. should I pay tax through CMP-08 or through Services-> Payments-> Create challan, i heard that composition dealer should pay tax Through CMP-08 AND not through Challan

      • CA Portal
        July 10, 2019

        For regular dealers, the tax has to be paid through challan. For composition dealers, CMP 08 has to be filed which is a challan cum statement.

    18. Mallikharjun
      July 7, 2019

      GSTR4 online filling option not available in the GST portal after login in “file return section I selected FY2019-20 and Apr-June”showing only GSTR4A, not showing file a return online or offline, as a Composition dealer I have to file the return before 18th of July for Apr-June quarter, when can I get the option to enter the sales and figures.

      • CA Portal
        July 8, 2019

        You have to file CMP 08 from April 2019 onwards on quarterly basis.

        • Mallikharjun
          July 9, 2019

          I am a composition dealer with 1% tax(Manufacturing sector), do I need to file CMP 08? if not when can I get GSTR4 online filling option which is not available now in the GST portal?

    19. jithin
      July 5, 2019

      Sir,
      How to pay GST tax for the month of April to June 19 ?

    20. tax will be paid through challan as we pay in current system or tax will also be paid through CMP-08 and no need to fill challan to pay tax now?

      • CA Portal
        July 5, 2019

        In the month of April 2019, a new return filing process has been released by the department for composition dealer, wherein composition dealer should challan cum return CMP-08 on quarterly basis in spite of filing GSTR-4. CMP-08 will work for both as a challan for payment and as a return.

    21. Mallikharjun
      July 4, 2019

      Sir, I purchased machinery for business with composition scheme, can I get input credit on purchase of capital goods in composition scheme

      • CA Portal
        July 5, 2019

        No credit will be allowed in case of composition dealers.

    22. Robin
      July 1, 2019

      I have to file zero tax return as there is no business in this quarter. How to do that?

      • CA Portal
        July 1, 2019

        You have to click on “yes” when the system asks whether you want to file a nil return.

    23. Naresh Kumar Jangr
      June 28, 2019

      Sir, in composition scheme GSTR 4 Form Qtr. Apr. to Jun. 2019 what will be procedure to fill return. means the procedure will same as past or will be difference because in this return service and goods dealers both are fill this form.

      • CA Portal
        July 2, 2019

        Same Procedure has to be followed to file GSTR-4 for QTR Apr-June 2019

    24. GST ka MAARA
      January 17, 2019

      Can I file Gstr 4 without Purchase Detail as we are not getting any kind of credit and it is very hectic to put all these purchase bills?

      • CA Portal
        January 17, 2019

        No nothing has been mentioned in this regard as per declaration provided by govt. earlier for not filling purchase details in table 4A.

    25. Tejasavi Parmar
      January 10, 2019

      Dear Sir,

      GSTR 4 For the month of OCT TO DEC 2018 , Normal Purachse Details Disclosed Compulsory Or Not???

      • CA Portal
        January 15, 2019

        No nothing has been mentioned in this regard as per declaration provided by govt. earlier for not filling purchase details in table 4A. As the same ruling is still in continuation, it is not required to file such details.

    26. Pooja K
      January 4, 2019

      Is it mandatory to fill details of the bill to bill purchases for GSTR 4 return for the period Oct-Dec 2018? Kindly help

      • CA Portal
        January 7, 2019

        No nothing has been mentioned in this regard as per declaration provided by govt. earlier for not filling purchase details in table 4A. As the same ruling is still in continuation, it is not required to file such details.

    27. Raja Dey
      January 2, 2019

      Sir is it mandatory filed purchase details from period oct-dec 2018 (3rd Quarter)

      • CA Portal
        January 3, 2019

        No nothing has been mentioned in this regard as per declaration provided by govt. earlier for not filling purchase details in table 4A. As the same ruling is still in continuation, it is not required to file such details.

    28. SANJEEV KUMAR SHARMA
      October 12, 2018

      sir,
      How I file July 18 to September 18 return. which figure enter the only sale and purchase both details fill in this return so, please tell me how can I file.

      • CA Portal
        October 16, 2018

        For filing sale details you need to enter consolidated turnover in
        taxable supplies tab in relevant percentage applicable on you and to
        fill the purchase details you need to enter the details in relevant
        sections i.e. B2B, B2BUR, IMPS, IMPG etc. as per category of purchase
        you deal in.

    29. akmal khan
      October 8, 2018

      Dear sir when I filed GSTR 4 Nil return July to September
      then show Error (You have no cash balance) why bcoz I’m already filing Nil return so way shows this SMS.

      • CA Portal
        October 10, 2018

        Sir, please contact GST portal helpdesk for the same as no cash balance is required in case of nil return.

    30. DEEPAK SINHA
      July 11, 2018

      How to use my itc of GST , when I optin composition scheme dates 1.10.2017. July to Sept, 2017 I am regular taxpayer and I have ITC .

      • CA Portal
        July 13, 2018

        As you are regd. under composition scheme, you are not allowed to avail ITC , and at the time of transition from regular to composition , assesee need to pay sum equal to stand as itc in stock.

    31. HARDIK B GANATRA
      July 11, 2018

      Hello sir, I ask to GST help desk to can we have to file purchase details on GSTR 4 for 1st quarter 2018 ? They said it’s not necessary. What you say ?

    32. ARVIND PRAJAPTI
      July 8, 2018

      Dear Sir,
      I want have cloth shop under composition act registration
      but now I want to start online business like amazon
      so I want to opt out from composition so how can I maintain input GST credit after opt out from composition registration April-2018

      • CA Portal
        July 10, 2018

        Facility to opt out from composition can be opted at the beginning of the financial year only. Credit of input can be claimed for the stock in hand as on the last date of the financial year.

    33. sir april to june 2018 gstr4 main purchase details dena parega

    34. SUDHESH R
      July 6, 2018

      Whether purchase bill details should be entered in GSTR-4 for the 1st QTR i.e April – June 2018

    35. I will be wrongly submitted GSTR-4 for April to June 2018. Kindly reset the submission process.

    36. Abhishek Chowdhury
      May 25, 2018

      Sir,
      On the GST portal I have watched continue my return period file is showing October to December but suddenly on GST portal I have watched to submit July to September file return and I have submitted nil return on the same time. so why did they deduct 440 late fees for July to September? I have got my GSTIN registration number on 7th September but on GST portal my return period file is continue showing October to December. In that case how can I submitted my GSTR4 return for July to September within 24 December?
      Till now the late fees is not refunded.

      • CA Portal
        May 28, 2018

        As you have registered on 7th of September so liability to file quarterly return related to July-Sep return arise on you and as you file the return after due date that’s why late fees has been imposed, and if there any technical issue relating to your return period not showing on portal, you have to contact to GSTN.

    37. sawan ahir
      April 19, 2018

      i lapsed filing gstr4, now when can i file gstr4 again.

    38. Harillal Taunk
      April 18, 2018

      My supplier generated one credit note for 03 items returned by me during 4th Qtr but there are 03 different involces(post GST)for the 03 items returned. While filling sheet 5B(CDNR) of GSTR_4 I have to repeat same credit note to fill relevant Invoices. But the system shows error saying note already exists in the FY.
      All the items(seeds)returned are exempted from GST.In the above case I have left the sheet 5B (CDNR) blank. May it attract any problem in future. I have filed the return (4th Qtr) as well paid the tax amount.

      • CA Portal
        April 18, 2018

        As for each invoice you have to issue a seperate credit note, so you have to entered it accordingly.

    39. Budesh kumar
      April 18, 2018

      sir mera gstr 4 fill karne par jaunary to march ka dropdown list show nhi ho rha, ab kya karna hoga meko

      • CA Portal
        April 18, 2018

        From January to March 2018, you have to file GSTR-4 by generating JSON file through the dept. utility.

    40. Dalip Kumar
      April 17, 2018

      In quarter 4 F.Y 2017-18 , We have not entered purchase detail GSTR 4 , its problem for us in future , explain sir.

    41. Mohit sharma
      April 13, 2018

      Dear sir..
      I m composite delear and I want fill quarterly return jan to march if i miss 18th april what am i do ans plz

      • CA Portal
        April 13, 2018

        In delay in filing return for the 4th quarter, you will be charged late fee and interest.

    42. Ankit Mittal
      April 9, 2018

      HI Sir,
      I just want to know that should we have to put all details of purchase from July to march in the GSTr-4 or only shown purchase from january to march?
      there is a lot of confusion ..

      • CA Portal
        April 9, 2018

        GSTR-4 has to be filed quarterly, so the quarterly turnover has to be reported.

    43. Anurag Sharma
      April 3, 2018

      can u plz tell that it is necessary to fill purchase details for 4th quarter (composition dealer)

      • CA Portal
        April 3, 2018

        As such no ITC will be available on purchases, but for reporting purpose you can show that.

    44. Banshi Lal Patel
      February 12, 2018

      Dear Sir,
      Composition Scheme me rahne wale dealer ko 01.01.2018 to 31.03.2018 ki tremahi me purchase bill detail deni hai ya nahi.??

    45. In Jan to March, we have to put purchase details also in composition scheme ?

      • CA Portal
        February 13, 2018

        Yes, in every qtr’s return you have to show all purchase details.

        • saravanan
          April 6, 2018

          sir,
          after entering purchase details(Reverse Charge – NO) , when i click GET SUMMARY Button it is shown in Grand Total Rs.XXXX(Tax Amount in Purchase+Tax Amount in Turnover i.e.,1% ) shall we need to pay tax amount Rs.XXXX (Including Tax in Purchases also ) Sir?

          • CA Portal
            April 9, 2018

            Only purchases covered under RCM, being eligible for payment of tax by composition taxpayer, tax on normal purchases need not to be paid.

    46. Hello Sir

      i am under 20 lakh turnover but we migrated number in to gst regular type number and i only gstr 3b july 17 file but today i want to do application into composition scheme can do ? and previous return how to do maintain suggests me.

      • CA Portal
        February 1, 2018

        Till the month in which you opt for composition you have to file all the due returns and from the beginning of next month from applying for composition, you have to be treated as composition dealer.

    47. Gstr4 Oct to Dec return feiling extension date details please

      • PRIYANKA MORE
        October 17, 2018

        GSTR 4 Oct to Dec return filing extension due date details?

        • CA Portal
          October 22, 2018

          GSTR 4 return filled in between 11th and 18th of the month. So GSTR 4 October to December 2018 return filing due date is 18th January 2019.

    48. dixit y n
      January 15, 2018

      I will be submitted GSTR 4 with the reverse charge of purchase- so total GST is charged Rs.60000/- but sir MY business is Medical Stores So I have purchase GST paid Bills. But I have filled wrongly GSTR 4 . so please send the solution.

    49. Manohar khiratkar
      January 12, 2018

      Sir, I was submitted wrong GSTR4 for JUL- SEP, but I do not file return yet, help me pls, what can I do?

      • CA Portal
        January 12, 2018

        You can reset the return and then make the required changes.

        • Nikita Joshi
          October 19, 2019

          i am doing the same but an error is come in the gst portal i.e. error no. RET00009. Plz tell me what i do. i also called the gst customer care but no response receive from them.

          • CA Portal
            October 21, 2019

            This is a technical error on the part of GST portal only. You can raise an error ticket on the department’s website.

    50. Rajiv bhatia
      January 4, 2018

      I have purchased 14 lakh rs or I have sale 950000 rs my GST no was issue on Oct. My total sales or purchase are for six months July to Dec so which amount I have to pay for tax under composition scheme

      • CA Portal
        January 5, 2018

        You will be liable to pay tax under composition scheme only from the date of registration i.e. from oct.

      • RENUKA S SWAMI
        July 23, 2019

        NOT ALLOWED IN ITC IN COMPOSITION SCHEME Rs-950000/- WITH 1%

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