GSTR-4 annual return for composition dealers

Compliance Pack

GSTR-4 annual return for composition dealers

What this means, checked by a CA

Once a year a composition dealer files GSTR-4, which sums up the four CMP-08s and lists purchases. We check all CMP-08 are filed, enter purchases including reverse charge and unregistered ones, and file by 30 June so the late fee does not start.

₹999

a year, + 18% GST

  • Delivered in 2 working days after purchase data
  • Due: By 30 June after the financial year (FY 2025-26: 30 June 2026); barred after three years from the due date

How we do it: IDFD

Every case runs through the same four steps: Information, Discussion, Forms, Deliverables. You see each one ticked as it happens.

InformationWhat we need from you · 6 items
  1. All four CMP-08 filed

    GSTR-4 opens only then

  2. Purchase list from registered suppliers

    Table 4 inward supplies

  3. Reverse charge purchases

    Table 4B

  4. Purchases from unregistered suppliers

    Table 4C

  5. Credit notes on purchasesOptional

    Net purchase figure

  6. TDS or TCS credit detailsOptional

    Table 7 auto-filled

DiscussionWhat we discuss · 5 items
  1. Are all four CMP-08 filed for the year?

    GSTR-4 is blocked otherwise

  2. Did you buy from unregistered suppliers or under reverse charge?

    Tables 4B and 4C, often missed

  3. Does CMP-08 turnover match your books?

    Table 5 is locked from CMP-08

  4. Did you leave composition during the year?

    GSTR-4 only for the composition period

  5. Any earlier year GSTR-4 pending?

    Late fee and three-year bar

FormsForms we file · 5 items
  1. Check and file any pending CMP-08

    Where: https://www.gst.gov.in. Due: Before GSTR-4

  2. Compile purchases net of credit notes, with reverse charge and unregistered purchases separately

    Purchases by supplier GSTIN and rate, less purchase credit notes

    Where: Internal. Due: May to June

  3. Review auto-filled Tables 5, 6 and 7; add rate-wise extra outward details if needed

    Where: https://www.gst.gov.in. Due: By 30 June

  4. Compute late fee and interest if late

    Days late × ₹50 up to ₹2,000 (₹20 up to ₹500 if nil); interest 18 percent on any shortfall

    Where: Internal. Due: On filing

  5. File GSTR-4 with DSC or EVC

    Where: https://www.gst.gov.in. Due: By 30 June

DeliverablesWhat you get · 2 items
  1. Filed GSTR-4 with ARN

    When: By 30 June

  2. Purchase summary used for filing

    When: With filing

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+ 18% GST

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