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Accurate GSTR-4 Annual Return Filing for Composition Taxpayers

GSTR-4 is the annual return for taxpayers who opted for the Composition Scheme during the financial year — or were under composition for any part of it — and it should not be treated as a simple copy of your quarterly CMP-08 figures.

We reconcile your books with CMP-08, review inward supplies, reverse charge and import of services, and prepare a properly checked GSTR-4 before filing.

CMP-08 Reconciliation

Turnover & Tax Reconciliation

Annual Filing

Late Filing Assistance

Nil GSTR-4 Support

RCM & Import of Services Review

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Overview

GSTR-4 Is Not Just "Copying Your CMP-08 Figures"

GSTR-4 is the annual GST return applicable to taxpayers who opted for the Composition Scheme for the relevant financial year, or were under composition for any part of that year, subject to the applicable GST provisions. GSTN's official GSTR-4 annual-return utility describes it as a yearly return for such taxpayers.

CMP-08 ≠ GSTR-4

CMP-08 is a quarterly tax payment/statement. GSTR-4 is the annual composition return — it should not be treated as a replacement for the quarterly filings.

Part-Year Composition Still Counts

If you were under composition for only part of the financial year, that period still needs to be considered for the applicable composition compliance and annual return requirements.

Not the Same as Regular GSTR-1/3B

Composition taxpayers do not follow the regular taxpayer's GSTR-1/3B pattern for the period under composition — quarterly CMP-08 and annual GSTR-4 apply instead.

Reviewing composition scheme sales and GSTR-4 data

GSTR-4Annual Composition Return

CMP-08 = Quarterly Tax Payment/Statement GSTR-4 = Annual Composition Return

GSTR-4 should be treated as the annual compliance document — not as a replacement for the quarterly CMP-08 filings.

What We Help You With

A complete GSTR-4 process — from CMP-08 collection to a reconciled, filed annual return.

GSTR-4 Annual Filing

Complete preparation and filing of the applicable annual composition return.

CMP-08 to GSTR-4 Reconciliation

All four quarterly CMP-08 statements compared with the annual books before filing.

Turnover & Tax Reconciliation

Annual turnover and tax paid reviewed against sales register and books of accounts.

GSTR-4

Annual Composition
Return

Inward Supply & RCM Review

Registered, unregistered and reverse-charge inward supplies checked before filing.

Import of Services Review

Cross-border service transactions reviewed for applicable RCM implications.

Nil & Late Filing

Assistance with eligible Nil GSTR-4 filing and delayed returns with applicable dues.

Applicability

Who Needs to File GSTR-4

GSTR-4 applies to taxpayers who are required to furnish the annual composition return under the GST framework — the exact applicability depends on your registration status and whether composition applied during the relevant financial year.

Traders

Eligible traders registered under the Composition Scheme for the relevant financial year.

Manufacturers

Eligible manufacturing businesses opted into composition, subject to applicable conditions.

Restaurants / Food Businesses

Eligible food and restaurant businesses covered under composition.

Certain Service Providers

Eligible service providers under the composition scheme, within prescribed limits.

Part-Year Composition

Businesses that were under composition for only part of the financial year — this period still needs review.

Composition → Regular Switch

Where a taxpayer moved from composition to regular GST mid-year, the composition period requires its own review.

Example: April–September under Composition, then October–March under Regular GST. The composition period should not simply be ignored — GSTN's GSTR-4 utility specifically covers taxpayers who were in composition for any period during the financial year.

Due Date

GSTR-4 Due Date

For FY 2024-25 onwards, the due date has been changed to 30 June of the following financial year.

Financial Year	GSTR-4 Due Date (FY 2024-25 onward)
FY 2024-25	30 June 2025
FY 2025-26	30 June 2026
Earlier Structure (pre FY 2024-25)	30 April of the following financial year

Due dates can be extended by Government notification — for a particular financial year, the actual portal/notification should always be checked before filing.

Important Clarification

GSTR-4 Is Not Quarterly Now

Many old references still describe GSTR-4 as a quarterly return. That belongs to the earlier GST return structure and should not be relied on for current filings — GSTN's current annual-return utility identifies GSTR-4 as a yearly return.

Quarterly → CMP-08 Annually → GSTR-4

Quarter 1 – Quarter 4

CMP-08 filed each quarter for reporting the relevant liability/payment.

Financial Year End

All four quarters' CMP-08 data consolidated and reconciled with books.

GSTR-4 Annual Return

The consolidated annual composition return prepared and filed.

Coverage

What Can Be Reported in GSTR-4

GSTN's official utility identifies Tables 4A–4D for inward supplies and Table 6 for tax-rate-wise outward supplies.

B2B Inward Supplies

Inward supplies received from registered suppliers, other than those attracting reverse charge.

B2B RCM

Inward supplies received from registered suppliers where tax is payable under reverse charge.

URP — Unregistered

Inward supplies received from unregistered suppliers, as applicable.

Import of Services

Import of services attracting the applicable GST treatment under reverse charge.

Outward Supplies

Annual tax-rate-wise turnover and composition tax liability summary.

Tax Paid & Amendments

Tax liability, tax paid through CMP-08, balance liability and applicable amendments.

Reconciliation

CMP-08 vs GSTR-4 Reconciliation

One of the most important parts of the filing — figures across books, CMP-08 and GSTR-4 should align, and any difference should be investigated, not ignored.

Particular	Books	CMP-08	GSTR-4
Annual Turnover	✓	✓	✓
Taxable Turnover	✓	✓	✓
Composition Tax	✓	✓	✓
RCM	✓	✓	✓
Other Liability	✓	✓	✓

Why Can CMP-08 and Books Differ?

Sales Return Credit Note Timing Difference Wrong Classification Earlier-Period Adjustment Data-Entry / Calculation Error

Filing Journey

How GSTR-4 Filing Works

From CMP-08 collection to a reconciled, filed annual return.

Check Composition Status

Verify the taxpayer was under composition during the relevant financial year or applicable period.

Collect CMP-08 & Books

All four quarterly CMP-08 statements plus sales, purchases and expense records.

Reconcile Turnover & Tax

Books compared against CMP-08 and the GST Portal, including RCM and import of services.

Review Auto-Populated Data

Supplier-reported data reviewed against actual books before it's accepted as-is.

Pay Differential & File

Applicable additional tax/late fee discharged, then the return is filed and ARN saved.

Preserve Records

Filed GSTR-4, ARN, payment challan, CMP-08 and working papers retained.

The Filing Process

How We Prepare Your GSTR-4

From composition-status check to a filed, reconciled annual return.

Check Status & Collect Data

Composition status confirmed; CMP-08 and books collected for the financial year.

Reconcile Turnover & Tax

Books, CMP-08 and GST Portal data compared; RCM and import of services reviewed.

Prepare & Preview

Applicable tables prepared and previewed — turnover, liability, RCM and tax paid checked.

Pay, File & Save ARN

Differential liability discharged, return filed on the GST Portal, ARN and records preserved.

Documents & Information

What You Should Keep Ready

GSTR-4 is an annual return, but proper filing requires the underlying business records for the full financial year.

GSTIN, Sales & Purchase Register

CMP-08 Filed for the Year (Q1–Q4)

Bills of Supply & Credit/Debit Notes

Supplier Invoices (Registered / Unregistered)

RCM & Import of Services Records

Challans & Electronic Cash Ledger

Auto-populated data based on supplier-reported information can help, but it should still be reviewed against your actual books before it's accepted for filing.

Clear Expectations

What GSTR-4 Filing Does Not Mean

GSTR-4 is an annual compliance record for the composition period — it does not work like a regular taxpayer's GSTR-3B, and composition taxpayers do not get to claim ITC the same way.

A quarterly return — that's CMP-08's role

A freely revisable return, once filed

Nil, just because there were no sales

A single fixed late fee for every taxpayer

Permission to charge GST like a regular taxpayer

An ITC-credit-claim return like regular GSTR-3B

Common GSTR-4 Mistakes

Treating It as Quarterly Using Old Due Date Copying CMP-08 Without Reconciliation Ignoring RCM Ignoring Import of Services Wrong Composition Tax Rate Assuming No Sales Means Nil Not Checking Auto-Populated Data

Filing Options

Online Filing & Offline Utility

GSTN provides an online filing workflow: Login → Services → Returns → Annual Return → Select Financial Year → GSTR-4 → Prepare Online → Review Tables → Compute/Review Liability → Payment (where applicable) → File.

An official offline utility is also available — prepare the applicable tables in Excel, validate the data, generate a JSON file, and upload it to the GST Portal for review and filing.

GSTR-4 Checklist
├── Composition Status
├── Financial Year
├── CMP-08 Q1 – Q4
├── Annual Turnover
├── Tax Rate-wise Turnover
├── Registered / RCM / Unregistered Purchases
├── Import of Services
├── Tax Liability & Tax Paid
├── Auto-populated Data
├── Amendments & Additional Liability
├── Late Fee & Payment
└── Filing & ARN / Records

Deliverables

What You Receive

A complete, review-ready compliance package for your composition-scheme annual filing.

Annual GSTR-4 Filing

Your applicable annual composition return prepared and filed.

CMP-08 Reconciliation

Quarterly statements compared with annual records.

Turnover & Tax Working

Annual turnover calculation and tax liability review.

RCM Review

Reverse-charge transactions checked and accounted for.

Filing Proof

ARN and filed-return records for your compliance file.

Compliance Record

Working papers maintained for future reference.

Composition Scheme Exit: If a taxpayer stops satisfying the conditions of the composition scheme, the composition option lapses and the taxpayer becomes liable under the regular GST provisions from the applicable date. The prescribed withdrawal process includes FORM GST CMP-04. If a business moved from composition to regular GST during the year, its GSTR-4 requirement for the composition period should be examined separately.

Need Help With GSTR-4 Filing?

Share your composition-scheme details and our team will get back with the exact requirement.

Full Name

Mobile Number

Email Address

GSTIN

Financial Year

Composition Status

CMP-08 Filed?

Approx. Annual Turnover

RCM Applicable?

Import of Services?

Need

Message

Upload Documents

CMP-08 / Sales Register / Purchase Register / GST Records

FAQs

Frequently Asked Questions

Clear answers before you file your GSTR-4.

No, not under the current annual-return framework. Composition taxpayers furnish CMP-08 quarterly and GSTR-4 annually. GSTN's current annual-return utility identifies GSTR-4 as a yearly return.

For FY 2024-25 onwards, the due date is generally 30 June of the following financial year, subject to Government notifications/extensions.

CMP-08 is the quarterly statement/payment mechanism used by composition taxpayers. It is separate from — and reported into — the annual GSTR-4.

The applicability should be checked, because GSTR-4 covers taxpayers who were in composition during any part of the financial year — not just the full year.

Yes. It includes annual tax-rate-wise outward-supply information, along with applicable inward-supply categories — registered supplies, reverse-charge supplies, unregistered supplies and import of services.

No, composition taxation does not operate like the regular GST scheme for claiming ITC. A composition taxpayer generally issues a Bill of Supply rather than charging GST separately like a regular taxpayer.

Yes, where the taxpayer satisfies the applicable Nil-return conditions — no outward supply, no inward supply and no tax liability/other relevant activity requiring reporting, subject to portal conditions. Purchases, RCM and imports should still be checked before assuming Nil applies.

It should not be treated as a freely revisable return. All figures — turnover, tax liability, RCM, import of services, tax paid and amendments — should be carefully reviewed before final filing.

The taxpayer may become liable to move to the regular GST scheme from the applicable date. The prescribed withdrawal procedure includes FORM GST CMP-04.

Yes. GSTN provides an official offline utility capable of preparing the applicable tables in Excel and generating a JSON file for upload to the GST Portal.

Ready to File Your GSTR-4?

Get your CMP-08 and books reconciled and reported correctly, before the due date.

Composition Check → CMP-08 Collection → Turnover Reconciliation → RCM & Import Review → GSTR-4 Preparation → Preview → Payment → Filing → ARN

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