How to File GSTR-4 Annual Return Online?

Being compliant is important for every business. And it matters most for small businesses or service providers, as they need to build a reputation in a competitive market.

If your business is also registered under the composition scheme, it becomes necessary for you to file GSTR-4. In case you missed it, you might attract a late fee.

This blog is all about GSTR-4 and covers the important questions that might arise in your mind, like how to file GSTR-4 online and more.

Let’s start with its definition.

What is GSTR-4?

GSTR-4 is an annual GST return that must be filed by taxpayers who come under the composition scheme under Goods and Services Tax. It covers a summary of outward supplies, inward supplies, imports, and any purchases that attract reverse charge.

From April 1, 2019 onwards, all composition taxpayers are required to file Form GSTR-4 (Annual Return) once every financial year. It is different from the quarterly CMP-08 form used to make tax payments throughout the year.

If you’re not under the composition scheme and deal with regular outward supplies, you might be required to file GSTR-1 instead.

Who needs to file GSTR-4?

Any registered taxpayer who has been under the composition scheme in any part of a financial year is required to file GSTR-4. This includes:

Taxpayers who remained under the composition scheme throughout the year
Taxpayers who opted into the composition scheme before the start of the year
Taxpayers who joined and later opted out during the year

Who Doesn’t Need to File GSTR-4?

The following are not required to file this return:

Regular taxpayers who are not under the composition scheme
Non-resident taxable persons
OIDAR service providers
Input Service Distributors (ISD)
Casual taxable persons
TDS and TCS deductors/collectors under sections 51 and 52
UIN holders

GSTR-4 Due Date and Late Fee

The GSTR-4 due date is now 30th June of the year following the financial year (previously 30th April). This update, applicable from FY 2024–25 onwards, gives taxpayers more time to file.

Late filing attracts a late fee, which is calculated based on the number of days of delay, subject to maximum limits under the GST law.

How to File GSTR-4 Online?

GSTR-4 filing process is extremely easy. Here’s what you need to do:

Go to the government website www.gst.gov.in.
Click on ‘Services’ and go to the ‘Annual Return’ option.

GSTR-4 Annual Returns page showing the 'Returns' menu, with the 'Annual Return' option selected, providing options to create a return, view filed returns, and other related services.

Select the financial year and click on ‘Prepare Online’.

Annual Return filing page for GSTR-4 with options to prepare online or upload/download JSON, showing the due date for filing and instructions on filing GSTR-4

Enter your last year’s total turnover. Add ‘0’ if newly registered or there’s no turnover, and click ‘Save’.

GSTR-4 form showing the aggregate turnover for the previous financial year input field, with a turnover value of ₹1,00,000.00, and options to save the details and download GSTR-4 documents in PDF and Excel.

You will receive a confirmation message once it is saved.
You can also file a NIL GSTR-4 if you didn’t make any sales or purchases. Tick the ‘File Nil GSTR4’ checkbox, click ‘PROCEED TO FILE’, then click ‘Continue’.

GSTR-4 form showing dropdown options for various sections like 'Inward Supplies from Registered Supplier,' with the taxpayer required to report details, and options to select tables to view or add details.

Note: You can skip this step if you don’t want to file NIL GSTR-4.

If filing NIL, then jump to Part C directly.

Part B: Enter details of sections

Fill in the details of various sections or tables as listed below:

Table 4A: Inward Supplies from Registered Supplier (Other Than Reverse Charge)

Go to ‘Select tables to add/view details’ and choose 4A. Inward supplies from a registered supplier (other than reverse charge).
Enter the Supplier’s GSTIN. The supplier’s name will fill in automatically. Click the ‘Add (+)’ button.

Note: Use this section only for regular purchases (not reverse charge). Reverse charge details go in Table 4 B.

After clicking Add (+), fill in the item details. To add more items, click ‘Add (+)’ again. Then click ‘SAVE’.

GSTR-4 form for adding inward supplies received from a registered supplier (other than reverse charge), with fields to input taxable value, tax rate, and tax amount, including options to save the details.

Once saved, you’ll see a success message. Your entry will move from Pending Records to Processed Records after validation.
If there’s an error, it stays in Pending. Click ‘Edit’ to fix it.

Inward supplies received from a registered supplier (attracting reverse charge) section in the GSTR-4 form showing a pending record with a status 'Processed with error'. The error icon is highlighted.

Click ‘Download CSV’ to save a copy.

Table 4B: Adding Inward Supplies Under Reverse Charge

From the ‘Select tables to add/view details’ dropdown, choose 4 B. Inward supplies from a registered supplier (reverse charge).

Enter Supplier Details. Type the supplier’s GSTIN. The name auto-fills. Click ‘Add (+)’.
After clicking Add (+), fill in the item details. Add rows if needed. Then click ‘Save’.
Once saved, you’ll see a success message. Your entry will move from Pending Records to Processed Records after validation.
If there’s an error, it stays in Pending. Click ‘Edit’ to fix it.
Click ‘Download CSV’ to save a copy.

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Table 4C. Inward Supplies from Unregistered Supplier

Go to ‘4C. Inward supplies from an unregistered supplier in the drop-down menu.

Tick ‘Reverse Charge’ if it applies.

Enter Supplier PAN (if available) and Trade/Legal Name.
Choose Supply Type and click ‘Add (+)’.

Note: PAN is optional if not available.

After clicking Add (+), fill in Item Details and click ‘Save’ when done.
Once saved, you’ll see a success message. Your entry will move from Pending Records to Processed Records after validation.
If there’s an error, it stays in Pending. Click ‘Edit’ to fix it.
Click ‘Download CSV’ to save a copy

Table 4D. Import of Service

Select ‘4D. Import of service from the drop-down menu.
Click ‘Add (+)’ to start entering item details. Use ‘Add (+)’ to insert more rows. Click ‘Save’ when done.

Note: Place of Supply is auto-filled based on your registered State/UT and can’t be changed.

Once saved, you’ll see a success message. Your entry will move from Pending Records to Processed Records after validation.
If there’s an error, it stays in Pending. Click ‘Edit’ to fix it.
Click ‘Download CSV’ to save a copy.

Table 5. Summary of CMP-08

Select ‘5. Summary of CMP-08 from the drop-down menu to view auto-filled details from CMP-08 for the financial year.

Summary of self-assessed liability as per FORM GST CMP-08, displaying various details such as outward supplies, inward supplies attracting reverse charge, tax paid, and other relevant values with integrated tax and cess details.

Note: Table 5 in GSTR-4 is auto-filled from CMP-08 and can’t be edited.

Table 6. Tax Rate Wise Inward Supplies (Reverse Charge) & Outward Supplies

Select ‘6. Tax rate-wise wise inward and outward supplies from the drop-down menu.

ax rate-wise details for outward and inward supplies in the GSTR-4 form, showing different tax rates applied to various types of supplies and the corresponding tax values (Integrated tax, Central tax, State/UT tax, and Cess)

Note: Use separate tabs for Inward and Outward Supplies.

Enter details and click ‘Save’.

Note:

Negative values are allowed for adjustments.
Outward supplies can be entered in rows 12–16.
Clicking ‘Proceed to file’ will auto-fill reverse charge details (rows 1–11) in Table 6 from Tables 4B, 4C, and 4D.

Table 7. TDS/TCS Credit Received

Select ‘7. TDS/TCS credit received from the drop-down menu to view details.

TDS/TCS Credit received section in the GSTR-4 form showing 0 records, no gross value, and no tax amount, with options to download the GSTR-4 summary, details in Excel, and a continue button

Note:

TDS/TCS amounts are auto-filled from returns/statements filed by deductors.
Values are based on amounts accepted and credited to your electronic cash ledger.
No edits allowed in this table.

Part C: Preview GSTR-4

Click ‘Back’ to return to the GSTR-4 form.
Click ‘Compute Liabilities’, then ‘Refresh’ after a few minutes. You’ll see a Ready to file message.

GSTR-4 form displaying an option to 'Compute Liabilities' after filling in turnover details, along with options to download GSTR-4 details and proceed with filing.

Click ‘Download GSTR-4 Summary (PDF/Excel)’ to get a draft of your return.

GSTR-4 form showing the 'Download GSTR-4 Details (Excel)' option for exporting return details, along with options to download the summary in PDF, reset, or proceed to file the return.

Tip: Review the summary before filing to ensure all details are correct.

The downloaded file (PDF or Excel) will open for review.

Part D: Payment of Tax

Now, click the ‘Proceed to File’ button.

GSTR-4 Annual Return page showing the 'Proceed to File' button for submitting the return, after entering financial year and turnover details.

A warning may pop up if liability in Table 6 is missing or too low. Click ‘OK’ to continue.
Next, click ‘CONTINUE’.

You’ll see a summary of tax, interest, and late fee payable/paid. Your Cash Ledger balance is also shown.
- If the cash ledger balance is less than the liability, click ‘CREATE CHALLAN’ for the remaining amount.
- Challan details will be filled automatically. Choose payment mode: E-Payment / Over the Counter / NEFT/RTGS and click ‘GENERATE CHALLAN’.
- If the cash ledger balance is equal to or more than the liability, no extra payment is needed. Proceed to file.

Click ‘DOWNLOAD GSTR-4 SUMMARY (PDF/Excel)’ to review before filing.
The summary is displayed. Review your GSTR-4 return details before final submission.

Part E: File GSTR-4 with DSC or EVC

Tick the Declaration checkbox. Choose your Authorized Signatory from the dropdown. Click ‘FILE GSTR-4’.
Click ‘YES’ to proceed.
Click either ‘FILE WITH DSC’ or ‘FILE WITH EVC’.

Warning message about using a Digital Signature Certificate (DSC) to file the GSTR-4 return, with the option to file with DSC or EVC (Electronic Verification Code)

A success message with ARN (Acknowledgement Reference Number) appears.
Form status updates to Filed. Click ‘DOWNLOAD GSTR-4 SUMMARY (PDF/Excel)’ to save your return.
The final page is displayed. Review the filed return.

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Conclusion

GSTR 4 is another important annual statement for all the taxpayers who come under the composition scheme as per GST. As opposed to the monthly or quarterly returns, this type provides a summary of your yearly business transactions.

If you are a small business owner, trader, or service provider under the composition scheme, it is important to file GSTR on time. It can avoid any penalties or areas where your business operations can get stuck in between.