GSTR-4: Return Filing, Format, Eligibility & Rules
1. What is GSTR-4?
GSTR-4 is a GST Return that has to be filed by a Composition Dealer. GSTR-4 is a quarterly return to be filed by Composition dealers.
2. When is GSTR-4 due?
GSTR 4 has to be filed on a quarterly basis.
The due date for filing GSTR 4 is 18th of the month after the end of the quarter.
| Period | Due Date |
| July-Sept 2018 | 18th Oct 2018 |
| Oct-Dec 2018 | 18th Jan 2019* |
| Jan-Mar 2019 | 18th Apr 2019* |
* subject to change in the GST Return Filing.
3.Who should file GSTR-4?
A taxpayer opting for the Composition Scheme is required to file GSTR-4.
4. How to revise GSTR-4?
GSTR-4 cannot be revised after filing on the GSTN Portal. Any mistake in the return can be revised in the next month’s return only.
5.Late Fees and Penalty
A penalty of Rs. 200 per day is levied if the GSTR-4 is not filed.
The maximum penalty that can be charged is Rs. 5,000.
Also, if the GSTR-4 is not filed for a given quarter, then the taxpayer cannot file the next quarter’s return either.
As per Latest Notification No. 73/2017 – Central Tax late fees for GSTR-4 has been reduced to Rs. 50 per day of default. Also, the late fees for NIL return in GSTR-4 have been reduced to Rs. 20 per day of delay.
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