Answer

GST

GSTR-4 after opting out of composition

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  1. Facts

    You file GSTR-4 for the part of the year you were in composition. The rest of the year is covered by regular returns.

  2. Provisions and law

    • Sec 39(2), CGST Act 2017A composition taxpayer files a return for each financial year within the prescribed time
    • Rule 62, CGST Rules 2017Quarterly CMP-08 statement and annual GSTR-4 return for composition taxpayers
    • Sec 10, CGST Act 2017Composition levy: turnover limits, rates, conditions and no ITC

  3. Analysis

    The GSTR-4 FAQ says the return covers the composition period. Rule 62(5) deals with persons who withdraw and, per practitioners, may still refer to 30 April even after the 2024 change. File by the earlier date to be safe unless clarified. Example: opted out on 1 October 2025; GSTR-4 covers April to September 2025.

  4. Conclusion

    1. Note the date you left composition.
    2. File CMP-08 for the quarters in composition.
    3. Prepare GSTR-4 for that period only.
    4. File by the earlier possible due date.
    5. File regular returns for the rest of the year.

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