The Classic Partners LLP

GSTR-4 Filing Services

Q: What happens if my turnover crosses the composition limit during the year?

If aggregate turnover crosses Rs 1.5 crore (or Rs 50 lakh for services under Section 10(2A)), you must opt out of composition by filing Form CMP-04, switch to regular GST, and start filing GSTR-1 and GSTR-3B. ITC on stock can be claimed by filing Form ITC-01.

Q: What is the late fee for non-filing of GSTR-4?

Late fee is Rs 50 per day (Rs 25 CGST + Rs 25 SGST), and Rs 20 per day for nil returns, subject to a notified maximum. Continued non-filing may also lead to cancellation of registration and require revocation of GST cancellation later.

Specialised GSTR-4 filing services for composition taxpayers across India — small traders, manufacturers, restaurants, and notified service providers. We handle annual GSTR-4, quarterly CMP-08 challan reporting, and full composition-scheme compliance so that your simplified GST return is always filed accurately and on time.

File My GSTR-4

What is GSTR-4?

GSTR-4 is the annual return required to be filed by every taxpayer registered under the Composition Scheme of GST as per Section 10 of the CGST Act read with Rule 62 of the CGST Rules. It summarises the entire year's outward supplies, inward supplies attracting reverse charge, taxes paid through Form CMP-08, and tax payable on a turnover basis at the concessional composition rates.

Composition taxpayers do not file regular monthly returns like GSTR-1 and GSTR-3B. Instead, they pay tax quarterly through Form CMP-08 and file a single annual return in Form GSTR-4. Correct GSTR-4 filing is critical to retain composition status and avoid being pushed back into the regular GST regime.

Who Files GSTR-4?

Traders and manufacturers with aggregate turnover up to ₹1.5 crore (₹75 lakh in special category states) registered under composition scheme. See GST Composition for Goods.
Restaurants and eating-out establishments opting for composition under Section 10.
Service providers and mixed suppliers opting for composition under Section 10(2A) with turnover up to ₹50 lakh.
Brick manufacturers and other notified categories subject to special composition rates.

Due Dates & Composition Filing Cycle

CMP-08 — quarterly statement of self-assessed tax, due on the 18th of the month following each quarter.
GSTR-4 — annual return for composition taxpayers, due on or before 30th April of the financial year following the relevant FY.
Composition rates: 1% for traders and manufacturers, 5% for restaurants, and 6% for notified service providers under Section 10(2A).
Late fee for GSTR-4 is ₹50 per day (₹25 CGST + ₹25 SGST), with reduced fee for nil returns and a maximum cap as notified.

Our GSTR-4 Filing Services

Annual GSTR-4 Filing

Preparation and filing of GSTR-4 with full reconciliation of CMP-08 challans and books of account.

Quarterly CMP-08

Computation and filing of quarterly self-assessed tax challans for every quarter of the year.

Composition Eligibility Review

Periodic review to ensure turnover and supply conditions for composition are met. Visit GST Composition for Goods.

Opt-In & Opt-Out Filings

Filing of Form CMP-02 to opt in, and intimation in Form CMP-04 to opt out of composition scheme.

Stock Statement (ITC-03)

Filing of ITC-03 for reversal of input tax credit on stock when switching from regular to composition scheme.

Books & GST Reconciliation

Tally / Zoho / Excel book reconciliation with composition turnover, RCM, and tax paid in CMP-08.

Documents Required for GSTR-4 Filing

Quarterly CMP-08 challans paid during the financial year.
Total turnover summary — outward supplies for the entire financial year.
Details of inward supplies attracting reverse charge (RCM).
Details of purchases from registered and unregistered suppliers.
Books of account — sales register, purchase register, and bank statement.
Details of any tax paid voluntarily through Form DRC-03.

Why Choose The Classic Partners

Composition-scheme specialists — accurate quarterly CMP-08 and annual GSTR-4 filings.
Continuous eligibility monitoring so you stay within the turnover and supply limits.
End-to-end GST suite — from GST registration to accountant-led filing.
Easy switching support when your turnover crosses the composition limit and you must move to regular GST.

Frequently Asked Questions

Is GSTR-4 monthly or annual?

GSTR-4 is an annual return for composition taxpayers, due by 30th April of the next financial year. Tax payments during the year are made quarterly through Form CMP-08.

What is CMP-08 and how is it different from GSTR-4?

CMP-08 is the quarterly self-assessed challan-cum-statement through which a composition taxpayer pays GST every quarter (due 18th of the next month). GSTR-4 is the comprehensive annual return that consolidates all the four CMP-08 filings of the year and is filed once a year.

Can a composition taxpayer claim input tax credit?

No. A composition taxpayer cannot claim input tax credit on inward supplies and cannot collect GST from customers. The tax is paid at the concessional composition rate on the total turnover. Learn more on the GST Composition for Goods page.

What happens if my turnover crosses the composition limit during the year?

If aggregate turnover crosses ₹1.5 crore (or ₹50 lakh for services under Section 10(2A)), you must opt out of composition by filing Form CMP-04, switch to regular GST, and start filing GSTR-1 and GSTR-3B. ITC on stock can be claimed by filing Form ITC-01.

What is the late fee for non-filing of GSTR-4?

Late fee is ₹50 per day (₹25 CGST + ₹25 SGST), and ₹20 per day for nil returns, subject to a notified maximum. Continued non-filing may also lead to cancellation of registration and require revocation of GST cancellation later.

Do I need to file GSTR-4 if I had no business activity in the year?

Yes. A nil GSTR-4 must still be filed if the composition registration was active during any part of the financial year, to avoid late fees and the risk of cancellation.

Simplify Composition GST Compliance

Let our team handle your quarterly CMP-08 and annual GSTR-4 with full reconciliation.