How to File GSTR-4 (Annual)

Posted by Vaishali Goyal
On 5 Sep 2020

Originally, Form GSTR-4 was a quarterly return form for those taxpayers who have opted for the GST Composition Scheme in the New Indirect Tax Regime. In the latest GST council meeting, the periodicity of GSTR-4 is changed annually.

All business who have opted composition scheme will be filing Form GST CMP-08 applicable from April.2019 for the financial year 2019-20. Form GST CMP 08 is a self-assessed return-cum challan to be filed quarterly.

Who is required to file Form GSTR-4 Annual Return ?

All registered taxpayers who have opted for composition scheme or were under composition scheme under GST, for any period during a financial year, starting from 01.04.2019, need to file Form GSTR-4 Annual Return, annually.

Last Date to file Form GSTR-4

The due date for filing Form GSTR-4 Annual Return is 30th of the month succeeding the financial year or as extended by Government, from time to time. For FY 2019-20, it has to be filed by 31/10/2020.

Some important Points:

  • Form GSTR 4 can be filed only if, all applicable quarterly statements in Form CMP 08 of that financial year, have been filed.
  • Form GSTR-4 Annual Return, once filed, can’t be revised
  • After successfully filing, ARN will be generated and intimated through email and SMS.

Penalty For Late File In GST Return.

f you do not submit GSTR-4 on the due date, then late fees will have to be paid. It will be charged at Rs 100 per account and per day. Late Fee can be up to a maximum of Rs 5000. 100-100 rupees has to be paid separately for both Central GST (CGST) and Territorial GST (SGST). In this way, you have to pay a late fee of 200 rupees daily in total.

How to revise GSTR – 4?

GSTR-4 cannot be revised after filing on the GSTN Portal.

How to file GSTR – 4?

Step 1: Log in to https://www.gst.gov.in/ Portal

Step 2: Now Click on Download Here Button as shown in the capture below

Step 3:Now click on offline tools and after click on GSTR-4 offline tool (Annual) as shown in the capture below –

Step 4: Now click on Download as shown in the capture below and your offline GSTR-4 tool has been downloaded.

Step-5:- When the GSTR-4 format is opened. The first tab is “HOME” you have to fill GSTIN and select Financial year.

Step-6:- Select Second tab, Second tab is “4A.B2B”. Fill up the detail of B2B purchases

Step-7:- Select the fourth tab, the fourth tab is “4C. URP”. If u purchase from an unregistered supplier then it needed to be filled.

NOTE:- When you fill purchase details, crosscheck with tally data and Online data available in GSTR 4A.

Step-8:- Select seven tab,  seven tab is “Inward outward supplies”. Now fill sale details.

STEP-9:- When you fill all the details again come in tab first “HOME” and “Generate JSON file to upload” as shown in the capture below-

Step-10:-Save the JSON file in the folder and upload the JSON file in the GST site.

How to upload the JSON file in GST Site.

Step-1:- Login to https://www.gst.gov.in/ Portal.

Step-2:Now Click on “ANNUAL RETURN” Here Button as shown in the capture below-

Step-3:-Now Click on “Upload JSON FILE” and click on “Upload/Select option, the file will be uploaded.

Step-4:- After uploading the file, you will able to file your “Annual Return”.

Key Points
While filing GSTR-4, the following key points must be considered.
1. The purchase entered must be cross-checked with GSTR-4A.
2. Total Sale filled in GSTR-4 should match with the sale declared in CMP-08 during the year.

Is there some query regarding filling GSTR-4 (Annual), which is not covered above or is not clear in the above article, feel free to “Connect With Us”

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