GSTR - 4
GSTR-4 is the annual return that taxpayers registered under the Composition Scheme of GST are required to file.
All taxpayers who have opted for the Composition Scheme at any point during the financial year are required to file GSTR-4. This includes:
- Taxpayers who have been under the composition scheme since registration.
- Taxpayers who opted into the composition scheme before the start of the financial year.
- Taxpayers who opted into the composition scheme during the year but later opted out or whose registration was cancelled.
- Service providers who have opted for the special composition scheme.
Even if you have made nil outward supplies and have had no inward supplies attracting reverse charge, you are still required to file a nil GSTR-4.
Filing Frequency and Due Date:
GSTR-4 is an annual return.
The due date for filing GSTR-4 is the 30th of June following the end of the financial year.
- For example, the GSTR-4 for the Financial Year 2024-25 will be due on June 30, 2025.
- Important Update: Previously, the due date was April 30th. This has been extended to June 30th from FY 2024-25 onwards.
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