GST
Previous year turnover in GSTR-4
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Facts
Table 3(a) asks for the previous year's aggregate turnover. Enter 0 if you registered during this year or had no turnover last year.
Provisions and law
- Rule 62, CGST Rules 2017Quarterly CMP-08 statement and annual GSTR-4 return for composition taxpayers
Analysis
The FAQ states this directly. For others, use the previous year's aggregate turnover as per returns, which also matters for composition eligibility. Example: registered in August 2025, so for FY 2025-26 GSTR-4 enter 0 in Table 3(a).
Conclusion
- Check if you were registered last year.
- If not, enter 0.
- If yes, enter the aggregate turnover from last year's returns.
- Continue to the other tables.
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GSTR-4 annual return for composition dealers
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