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
All four CMP-08 filed
GSTR-4 opens only then
Purchase list from registered suppliers
Table 4 inward supplies
Reverse charge purchases
Table 4B
Purchases from unregistered suppliers
Table 4C
Credit notes on purchasesOptional
Net purchase figure
TDS or TCS credit detailsOptional
Table 7 auto-filled
DiscussionWhat we discuss · 5 items
Are all four CMP-08 filed for the year?
GSTR-4 is blocked otherwise
Did you buy from unregistered suppliers or under reverse charge?
Tables 4B and 4C, often missed
Does CMP-08 turnover match your books?
Table 5 is locked from CMP-08
Did you leave composition during the year?
GSTR-4 only for the composition period
Any earlier year GSTR-4 pending?
Late fee and three-year bar
FormsForms we file · 5 items
Check and file any pending CMP-08
Where: https://www.gst.gov.in. Due: Before GSTR-4
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
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
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
File GSTR-4 with DSC or EVC
Where: https://www.gst.gov.in. Due: By 30 June
DeliverablesWhat you get · 2 items
Filed GSTR-4 with ARN
When: By 30 June
Purchase summary used for filing
When: With filing
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