GSTR-4 Filing
Annual return filing for taxpayers registered under the GST composition scheme, built on top of the quarterly CMP-08 statements already filed during the year.
GSTR-4 is the annual return filed by taxpayers registered under the composition scheme, consolidating turnover and tax paid through the quarterly CMP-08 statements filed during the financial year, and it is due by the 30th of April following the end of that year.
What our GSTR-4 filing service covers
Bringing quarterly composition filings together into one accurate annual return.
- Consolidating quarterly CMP-08 filings for the financial year
- Reconciling declared turnover with books of account
- Reporting inward supplies from registered and unregistered persons
- Checking continued eligibility for the composition scheme
- Computing final tax liability for the year
- Filing GSTR-4 within the due date
What the return brings together
Every quarter's composition filing, consolidated into one annual statement.
Quarterly Turnover Summary
Consolidation of turnover reported across all four CMP-08 statements for the year.
Inward Supply Details
Reporting of purchases from registered and unregistered suppliers, including any liable to reverse charge.
Tax Liability Reconciliation
Matching tax paid through CMP-08 during the year against the final annual computation.
Scheme Eligibility Review
Confirming turnover has stayed within composition scheme limits through the year.
Our process
From initial consultation to completion.
Quarterly Data Compilation
Gathering all CMP-08 statements and supporting turnover figures filed during the year.
Books Reconciliation
Matching declared turnover and tax paid with your books of account.
Eligibility Check
Confirming turnover has remained within the composition scheme threshold for the year.
Filing
Filing GSTR-4 on the portal by the annual due date.
Why composition taxpayers still need careful annual filing
What sets our approach apart.
CMP-08 alone isn't the final word
CMP-08 is a quarterly statement-cum-challan, while GSTR-4 is the actual annual return that finalises the year's position.
Scheme exit affects the return
A taxpayer who exits the composition scheme during the year has specific reporting requirements for the transition period.
Late fee applies per day
Delayed GSTR-4 filing attracts a daily late fee, capped at a notified maximum, making timely filing worthwhile.
GSTR-4 filing questions answered
What people ask before engaging us.
Registered under composition scheme?
We'll consolidate your quarterly filings into an accurate GSTR-4.
