FAQs on GSTR-4 Form (Annual Return)

CA.KIRANKUMAR R N , Last updated: 22 July 2020
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1. What is Form GSTR-4 (Annual)?

Form GSTR-4 (Annual) is annual return which all Composition Taxpayers are required to file a return on annual basis after the end of the Financial Year which was rolled out from 01-04-2019.

2. How is it different from GSTR-4 (Quarterly) used to be filed up to FY 2018-19?

Please note that Form GSTR-4 (Annual) is different from the earlier Form GSTR-4 used Form GSTR-4 used for filing quarterly return by composition taxpayer.

GSTR-4 (Annual)	GSTR-4 (Quarterly)
Applicable from 01-04-2019	Applicable up to 31-03-2019
To be filed once a year	To be filed four times a year
Example: For FY 2019-20, the return is to be filed by 31-08-2020	Example: Foy FY 2018-19, the return is to be filed for Quarter 1, 2, 3 & 4 by due date

3. Who are required to file Form GSTR-4 (Annual)?

All registered taxpayers, who have opted for Composition Scheme for any part of the Financial Year, are required to file a return in Form GSTR-4 on annual basis w.e.f. FY 2019-20

4. Can taxpayer file NIL Form GSTR-4?

YES, ‘NIL’ Form GSTR-4 (Annual) can be filed for Financial Year if during that Financial Year, if you have:

NOT made any outward supply
NOT received any goods/services
NO other liability to report
Filed all applicable GST CMP-08 as Nil

5. What is the due date of filing Form GSTR-4(Annual)?

The due date for filing Form GSTR-4(Annual) for a financial year is 30th April of the succeeding financial year or as extended by Government.

For F.Y. 2019-20, the due date has been extended to 31-08-2020

6. How can I file Form GSTR-4 (Annual) on the portal?

After Login to GST Portal, click on

Services
Returns
Annual Return
Select FY
Search > GSTR4
File the Return

7. Any other Important Notes?

YES, once you file Form GSTR-4 (Annual), it cannot be revised and after the successful filing of the return, ARN will be generated via e-mail and SMS to your registered mobile.

Disclaimer: This article or blog or post (by whatever name) is based on the writer’s personal views. The writer does not accept any liabilities for any loss or damage of any kind arising out of information and for any actions taken in reliance thereon. This article has been published for knowledge sharing purpose only.

The author is a practicing Chartered Accountant with an overall 20 years’ experience in both Industry as well as an independent practice.

Source: GST Tech