GSTR-4: Annual Return for Composition Dealers — Process

What is GSTR-4?

GSTR-4 is the Annual Return for taxpayers registered under Composition Scheme (Section 10). It consolidates the four CMP-08 filings of the year and provides annual summary:

• Aggregate turnover
• Tax paid by composition rate
• Inward supplies (incl. RCM)
• TDS/TCS credit (if any)
• Late fee paid
• Refund of advance, if applicable

Due date and late fee

Due date: 30 April of next FY

For FY 2025-26: Due 30 April 2026.

Late fee:

• ₹50/day for late filing (₹25 CGST + ₹25 SGST)
• NIL return: ₹20/day (₹10 each)
• Capped at ₹5,000 (regular) or ₹500 (NIL)

Plus interest at 18% on any unpaid tax.

Tables in GSTR-4

Main tables to fill:

• Table 4A — Inward supplies (from registered dealers)
• Table 4B — Inward supplies under RCM
• Table 4C — Inward supplies (composition / exempt suppliers)
• Table 4D — Imports of services
• Table 5 — Outward supply turnover (intra-state only for composition)
• Table 6 — TDS/TCS credit received
• Table 7 — Total tax payable
• Table 8 — Late fee details
• Table 9 — Refund claimed

Filing process

1. Login to gst.gov.in
2. Services → Returns → Annual Return → GSTR-4
3. Select FY
4. System auto-fills from quarterly CMP-08 data
5. Review and edit specific tables (RCM, inward supplies)
6. Calculate any additional tax due
7. Pay via DRC-03 if any shortfall
8. Submit using EVC or DSC
9. Download acknowledgment

Common issues

1. Cross-checking CMP-08 with GSTR-4 — Sum of four quarters must match annual
2. RCM mismatch — Reconcile inward supplies attracting RCM (GTA, legal, director services)
3. Tax paid late — Interest at 18% p.a. for any past dues
4. Not reporting RCM — Major audit finding; pay RCM properly