How to file returns of GSTR-4

GSTR-4 is quarterly return. That must fill by those register under GST Composition Scheme. Businesses register under GST Composition Scheme. And need to file return every 3 month. You have to pay flat GST tax based on sales turnover. Not all businesses can be register under GST composition scheme. Taxpayer opts for composition scheme will file quarterly return that is GSTR4.

GST Composition Scheme

Small taxpayer has this option for composition scheme. Who has turnover up to Rs.75 lakhs per annum with GST compliance method. If you register under GST has to pay tax at given rates. And file quarterly GST returns.

Such tax payers called compounding tax payers. You need to file returns on quarterly basis through GSTR-4. Also, compounding tax payer is not allowed to avail input tax credit of GST paid to their supplier. Thus Service providers are not eligible. To enroll under GST composition scheme expect for restaurant service providers.

Steps to Opt for GSTR-4 on GST Portal

  • Access to official web site
  • You will see GST Home page is display
  • Log into GST Portal by enter your login user ID and password
  • Once you have logged in. Select ‘Application to Opt for Composition Scheme’ from Registration Menu.
  • You will directed to new screen
  • Below these details there is declaration form you must check
  • Before submission you must also check verification box. That state all information given is true.
  • Thus before submission, select Authorized Signatory from dropdown menu and enter Place.
  • Once you select Authorized Signatory and Place. Click submit then form will get activate.
  • Select desired mode – DSC, E-sign, or EVC – and click submission option. For purpose of manual, you will submit application with DSC.
  • Click on Proceed to move forward
  • You will get pop-up to select desired DSC and Select desired signature.
  • Click Sign. If your digital signature is authenticate, you will get SUCCESS.
  • your ARN for work item will be make and sent to you via e-mail and SMS within next 15 minutes

What is GSTR-4?

GSTR-4 is documents that need to file once every 3months by register tax payers. Who have sign up for composition scheme? They have known as composition vendors. GSTR -4 contains total value of sales and supplies made. And tax pay at compound rate. See Steps to file Income Tax Returns online

When you buy from register vendor your sales returns will be available in GSTN portal as GSTR-4A. Before you file your return, you can check this information. And also make changes if necessary. Thus add any details that were not auto-populated.

In such case, you need to pay taxes at fixed rate. Also, no input tax credit facility will be available. Normal taxpayers will file GSTR-1, GSTR-2 and GSTR-3 on 10th, 15th and 20th of each month. To get this form you click on official link –

Date of filing of GSTR-4

This return can be file on related quarter end. But last day to file GSTR 4 is 18th of month next end of quarter. Hence, GSTR-4 returns will be due on 18th April, 18th July, October 18th and January 18th. For example, if you are filing GSTR-4 for July to September quarter. So you have to file it before 18th of October.

When can Business enroll under GST Composition Scheme?

Under composition scheme business can register at time for new GST registration. All other persons opt for composition scheme must file FORM GST CMP-02. So open business opt composition scheme in FORM GST CMP-01 has been extend up to 16th August, 2017.

What is other file need for person under composition scheme?

Also, GST returns is quarterly in FORM GSTR-4. You can enroll under composition scheme. On previous date from when composition scheme is applicable for business. This filling has to be give using FORM GST CMP-03 on common portal or GST facilitation center.

You have to be register tax payer and composition vendor under GST. You need to keep track of all buy and imports you have made during this quarter. You can also know about GSTR 1 filing process

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