GSTR-4
Done-for-you by Company Mitra's qualified experts — 100% online, transparent pricing, no running around.
- 2–4 working days
- 100% Online
- Qualified Experts
- Secure Payment
What you get
- Filed GSTR-4 acknowledgement (ARN)
- Annual turnover and tax reconciliation
- Summary of CMP-08 payments
- Due date reminder for next year
Documents required
Keep these ready — scanned copies or clear phone photos are fine.
- Annual sales or turnover summary (Company) – Mandatory
- Purchase register for the year (Company) – Mandatory
- CMP-08 acknowledgements for all quarters (Company) – Mandatory
- Reverse charge and import details (Company) – Optional
- GST portal login credentials (Company) – Mandatory
How it works
2–4 working days after annual data; due by 30 June following the financial year
- 1Share data
- 2Send annual sales, purchases and CMP-08 copies.
- 3Reconciliation
- 4We reconcile turnover and tax paid.
- 5Preparation
- 6We prepare GSTR-4 for your review.
- 7Filing
- 8We file GSTR-4 and share the acknowledgement.
About GSTR-4
Overview
GSTR-4 is the annual return for taxpayers registered under the composition scheme under Section 10 of the CGST Act, 2017, filed under Section 39(2). It summarises turnover, tax paid through quarterly CMP-08 statements and inward supplies, including purchases on reverse charge.
For FY 2024-25 onwards, GSTR-4 is due by 30 June following the end of the financial year. It must be filed even when there is no turnover, and taxpayers who opted out of composition during the year must file it for the period they were under the scheme.
Company Mitra prepares and files your GSTR-4:
- Compiling CMP-08 data for all four quarters
- Summarising inward supplies, reverse charge and imports
- Reconciling turnover and tax paid with books
- Filing GSTR-4 and sharing the acknowledgement
The fee is per annual return. Timely filing keeps your composition status in good standing and avoids late fees.
Who needs it
- Composition taxpayers under Section 1
- Small traders and manufacturers in the composition scheme
- Restaurants and eligible service providers under composition
- Taxpayers who opted out of composition during the year (for the composition period)
What's included
Included:
- Compilation of quarterly CMP-08 data
- Summary of inward supplies including reverse charge and imports
- Reconciliation of turnover with books
- Preparation of GSTR-4 tables
- Filing of GSTR-4 with DSC or EVC
- Sharing of acknowledgement; price is per annual return
Not included:
- Payment of tax, interest or late fee
- Bookkeeping or accounting of transactions
- Reply to notices arising from past periods
Ready to get started?
Place your order in 2 minutes — our expert takes it from there.
Frequently asked questions
What is the due date of GSTR-4?
30 June following the end of the financial year, for FY 2024-25 onwards.
Is GSTR-4 required with nil turnover?
Yes. It must be filed even if there is no turnover during the year.
What is the late fee?
₹50 per day, capped at ₹2,000, and ₹500 for nil returns, as per the notified caps.
Is GSTR-4 different from CMP-08?
Yes. CMP-08 is the quarterly payment statement, while GSTR-4 is the annual return.
Compliances after this
- Continue filing CMP-08 every quarter by the 18th.
- Monitor turnover against the ₹1.5 crore composition limit (₹75 lakh in special category states).
- Keep purchase and sales records for audit.
Penalty for delay / non-compliance
Late filing of GSTR-4 attracts a late fee of ₹50 per day under Section 47, capped at ₹2,000 (₹500 for nil returns) as notified. Non-filing can lead to a best judgment assessment under Section 62 and cancellation of registration under Section 29.
