Find
A nil GSTR-4 is allowed only if you had no outward supplies, no inward supplies, no other liability, and all CMP-08s were filed as nil. Otherwise you file a regular GSTR-4.
GST
Filing a nil GSTR-4
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Provisions
Sec 39(2), CGST Act 2017; Rule 62, CGST Rules 2017
Analysis
The GSTR-4 FAQ sets these nil conditions. If you bought anything, even from an unregistered seller, it is not a nil return because inward supplies must be reported in Table 4. Example: no sales but ₹40,000 of purchases means a regular GSTR-4 with Table 4 filled. A late nil return still carries a late fee, capped at ₹500 in total.
Close
- Check whether there were any sales or purchases.
- Check that all CMP-08s were nil.
- If all are nil, choose the nil option and file.
- If not, fill the tables.
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