When should I file GSTR-4 under GST?

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Sakshi Shah

Composition Scheme
GST Due Date
GST Return

Every taxpayer who has opted for the Composition Scheme under the GST regime needs to file GSTR-4 form. 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 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.

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


Pre conditions for filing GSTR-4?

Pre-conditions for filing of Form GSTR-4 are:
1. The taxpayer should be registered as Composition Taxpayer or have opted for a Composition scheme and should have a valid/active GSTIN.
2. The taxpayer should have a valid User ID and password.

Can a taxpayer sign/ submit his GSTR4 return in the Offline tool?

No. After uploading the return to the GST Portal, the taxpayer has to preview the form, submit, Utilize Cash to pay off liabilities, and then file GSTR-4.

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