Who should file GSTR-4 under GST?

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By Sakshi Shah on February 18, 2019

GSTR 4 is the GST Return with details of sales and purchases made by a composite dealer. The taxpayer should file the GST Return electronically on the GST Portal on a quarterly basis.

Every taxpayer registered under the Composition Scheme of the GST Act should file GSTR-4. While the dealers registered under the regular scheme should file returns every month, a composite dealer should file GSTR-4 every quarter. Tax liability on sales is to be paid every quarter instead of every month.

It is important to note that a business can opt for composition scheme if the aggregate turnover is up to Rs.1.5 Cr in case of goods and Rs.50 lacs in case of services and the business fulfils certain specified conditions.

What is Composition Scheme under GST?

The following persons cannot file GSTR-4:

  1. Persons registered under the regular scheme (GSTR-3B and GSTR-1)
  2. Non-Resident Taxpayers (GSTR-5)
  3. OIDAR Service Provider (GSTR-5A)
  4. TDS Deductor (GSTR-7)
  5. E-Commerce Operator (GSTR-8)
  6. Input Service Distributors (GSTR-6)
When should I file GSTR-4?