{"id":1022,"date":"2020-09-04T05:27:40","date_gmt":"2020-09-04T05:27:40","guid":{"rendered":"http:\/\/snpaul.com\/wp57\/?p=1022"},"modified":"2020-09-04T05:27:40","modified_gmt":"2020-09-04T05:27:40","slug":"filing-form-gstr-4-annual-return-by-composition-taxpayers-on-gst-portal","status":"publish","type":"post","link":"https:\/\/snpaul.com\/?p=1022","title":{"rendered":"Filing Form GSTR-4 Annual Return by Composition Taxpayers on GST Portal"},"content":{"rendered":"<ol start=\"1\" type=\"1\">\n<li><strong><u>What is Form GSTR-4 Annual Return<\/u><\/strong><strong>: &#8211;<\/strong>\u00a0With effect from 1<sup>st<\/sup>\u00a0April, 2019, all Composition Taxpayers are required to file\u00a0Form GSTR-4 Annual Return, on\u00a0<u>annual basis<\/u>, for\u00a0<u>each\u00a0<\/u>financial year.<\/li>\n<li><strong><u>Who are required to file Form GSTR-4 Annual Return<\/u><\/strong>:\u00a0All registered taxpayers who have\u00a0<u>opted for<\/u>\u00a0composition scheme or were\u00a0<u>under<\/u>\u00a0composition scheme under GST, for\u00a0<u>any period<\/u>\u00a0during a financial year,\u00a0<u>starting from<\/u>\u00a001.04.2019, need to file Form GSTR-4 Annual Return, annually.<\/li>\n<li><strong><u>Who can file NIL Form GSTR-4 Annual Return<\/u><\/strong>: Nil Form GSTR-4 Annual Return can be filed for the financial year, if you have, for all applicable quarters of the year,:\n<ul>\n<li>NOT made any outward supply<\/li>\n<li>NOT received any goods\/services<\/li>\n<li>Have NO other liability to report<\/li>\n<li>Have filed all Form CMP-08 as Nil<\/li>\n<\/ul>\n<\/li>\n<li><strong><u>Due date of Filing<\/u><\/strong><strong>:\u00a0<\/strong>The due date for filing Form GSTR-4 Annual Return is 30<sup>th<\/sup>\u00a0of the month succeeding the financial year or as extended by Government, from time to time. For FY 2019-20, it has to be filed by 31\/10\/2020.<\/li>\n<li><strong><u>Filing Form GSTR-4 Annual return<\/u><\/strong><strong>:\u00a0<\/strong>Logon to your dashboard, click on\u00a0<em>Services &gt; Returns &gt; Annual Return &gt;Select FY&gt;Search&gt;GSTR 4&gt; FILE THE RETURN.<\/em><\/li>\n<li><strong><u>Some important Points:<\/u><\/strong>\n<ul>\n<li>Form GSTR 4 can be filed only if, all applicable quarterly statements in Form CMP 08 of that financial year, have been filed.<\/li>\n<li>Form GSTR-4 Annual Return, once filed, can\u2019t be revised<\/li>\n<li>After successfully filing, ARN will be generated and intimated through email and SMS<\/li>\n<li>Currently only the online filing has been enabled on the portal. Shortly, offline tool to file Form GSTR-4 Annual Return will also be made available.<\/li>\n<\/ul>\n<\/li>\n<li><strong><u>How it is different from Form GSTR-4 Quarterly Return<\/u><\/strong><u>:<\/u>\u00a0Please note that this Form GSTR-4 Annual Return is\u00a0<u>different<\/u>\u00a0from the Form GSTR-4 Quarterly Return, which was required to be filed on a quarterly basis.\n<ol start=\"1\">\n<li>Form GSTR-4 Quarterly Return is applicable up to tax period ending on 31<sup>st<\/sup>\u00a0March, 2019, for composition taxpayers.<\/li>\n<li>For tax periods till the quarter ending March, 2019, Composition Taxpayers are required to file Form GSTR-4 Quarterly Return (which is also available on the GST portal), on quarterly basis.\u00a0Whereas from 01.04.2019, composition taxpayers are required to file Form GST CMP 08, on quarterly basis.<\/li>\n<\/ol>\n<\/li>\n<li>Click links below for details:<br \/>\nForFAQ:\u00a0<a href=\"https:\/\/tutorial.gst.gov.in\/userguide\/returns\/index.htm#t=faq_GSTR4annual.htm\" target=\"blank\" rel=\"noopener noreferrer\">https:\/\/tutorial.gst.gov.in\/userguide\/returns\/index.htm#t=faq_GSTR4annual.htm<\/a><br \/>\nForUM:\u00a0<a href=\"https:\/\/tutorial.gst.gov.in\/userguide\/returns\/index.htm#t=manual_GSTR4annual.htm\" target=\"blank\" rel=\"noopener noreferrer\">https:\/\/tutorial.gst.gov.in\/userguide\/returns\/index.htm#t=manual_GSTR4annual.htm<\/a><\/p>\n<p>Thanking you,<br \/>\nTeam GSTN<\/li>\n<\/ol>\n ","protected":false},"excerpt":{"rendered":"<p>What is Form GSTR-4 Annual Return: &#8211;\u00a0With effect from 1st\u00a0April, 2019, all Composition Taxpayers are required to file\u00a0Form GSTR-4 Annual [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[44,17],"tags":[],"_links":{"self":[{"href":"https:\/\/snpaul.com\/index.php?rest_route=\/wp\/v2\/posts\/1022"}],"collection":[{"href":"https:\/\/snpaul.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/snpaul.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/snpaul.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/snpaul.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1022"}],"version-history":[{"count":1,"href":"https:\/\/snpaul.com\/index.php?rest_route=\/wp\/v2\/posts\/1022\/revisions"}],"predecessor-version":[{"id":1023,"href":"https:\/\/snpaul.com\/index.php?rest_route=\/wp\/v2\/posts\/1022\/revisions\/1023"}],"wp:attachment":[{"href":"https:\/\/snpaul.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1022"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/snpaul.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1022"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/snpaul.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1022"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}