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''GSTR 4 ANNUAL RETURN'' with Ranjan Pathak

Published on 21 Aug 2020 / In GST



FORM GSTR 4 Annual Return, on annual basis for each Financial Year is required to be filed by all Composition Tax Payer with effect from 01ST April, 2019.


All Registered Taxpayer 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.

Due Date of Filing:-

Due date for filing of this Form is 30TH of the month succeeding the Financial Year (Say, for 2019-20 it was as 30Th April, 2020) or as extended by Government, from time to time (As, for F.Y. 2019-20 it is now 31ST August, 2020).

How to File:-

Login to your Dashboard-then go to services tab-click on Returns-Annual Return-Select Financial Year-Search-GSTR 4-File the Return.

Who can do Nil Filing?

Nil Return can be filed for the Financial Year, if Following conditions satisfied by a composition taxpayer for all of the quarters of that Financial Year: -

Not made any Outward Supply
Not received any Goods/Services
No other liability to report
Have Filed all CMP-08 as Nil.
Some Other Points:-

The Form can be filed only if, all applicable quarterly statement in Form CMP-08 have been filed for that financial Year.

Form Once Filed can’t be revised.
After successful filing ARN will be sent to registered mail Id and Phone no.
Online mode for filing this Form is only provided as of now.

How it is Different from GSTR 4 Quarterly?

This form is different from earlier GSTR 4 Quarterly Form which was applicable up to Tax period of 31ST March, 2019, for Composition Taxpayers.

For tax period till quarter ending 31ST March, 2019 taxpayers are required to file GSTR 4 Quarterly (which is also available on portal) on quarter basis. Whereas, Composition Taxpayers are required to File FORM CMP -08, on quarterly basis from 01.04.2019.


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