When should I file GSTR-4 under GST?

By Sakshi Shah on March 22, 2019

GSTR 4 is the GST Return that a dealer registered under the Composition Scheme should file. It comprises of details of sales, purchases and tax liability on sales. It should be filed electronically on the GST Portal.

Due date to file GSTR-4
is 18th of the next month from the end of quarter

Due dates to file GSTR-4 for FY 18-19:

April 2018 to June 2018 – 18/07/2018
July 2018 to September 2018 – 18/10/2018
October 2018 to December 2018 – 18/01/2019
January 2019 to March 2019 -18/04/2019

How much is the Late Fee for filing GSTR-4 after the due date?

The taxpayer is imposed with a late fee for each day of delay and interest on the tax liability if the GSTR-4 is not filed on or before the due date.

  • If there are no transactions in the return period, the taxpayer should file a NIL Return to avoid late fee and penalty
  • If GSTR-4 for a quarter is not filed, it cannot be filed for the next quarter too
  • Late fee is calculated from the date after the due date up to the date of filing of the return
  • Late fee of the current return is payable when the taxpayer files GSTR-4 for the next return period
  • As per the Act, earlier the taxpayer was liable to pay a late fee of Rs.200 (CGST Rs.100 and SGST Rs.100) per day of delay. It was later reduced to Rs.50 per day and Rs.20 per day in case of Nil Return.
GSTR FormDescriptionQuarterLate Fees
GSTR-4Return of Composition DealerJuly to September
October to December
January to March
GSTR-4Return of Composition DealerApril to June
July to September
GSTR-4Return of Composition Dealer (Tax Payable > Nil)October to December onwardsRs. 50 per day
GSTR-4Return of Composition Dealer(Tax Payable = Nil)October to December onwardsRs. 20 per day