GSTR-4 is a GST Return that has to be filed by a Composition Dealer. Unlike a normal taxpayer who needs to furnish 3 monthly returns, a dealer opting for the composition scheme is required to furnish only 1 return which is GSTR-4.
b. When is GSTR-4 due?
GSTR 4 has to be filed on a quarterly basis.
The due date for filing GSTR 4 is 18th of the month after the end of the quarter.