{"id":2726,"date":"2020-07-21T13:42:07","date_gmt":"2020-07-21T13:42:07","guid":{"rendered":"https:\/\/www.gstpractitioners.in\/blog\/?p=2726"},"modified":"2020-07-21T13:42:07","modified_gmt":"2020-07-21T13:42:07","slug":"faq-on-gstr-4-annual-return-by-composition-dealer-on-gst-portal-due-date-31-08-2020","status":"publish","type":"post","link":"https:\/\/www.gstpractitioners.in\/blog\/faq-on-gstr-4-annual-return-by-composition-dealer-on-gst-portal-due-date-31-08-2020\/","title":{"rendered":"FAQ ON GSTR-4 ANNUAL RETURN BY COMPOSITION DEALER ON GST PORTAL [DUE DATE 31.08.2020]"},"content":{"rendered":"
<\/span> 968<\/span><\/div>
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CBIC issued FAQ on filing of Form GSTR-4 Annual Return by Composition Taxpayers on GST Portal. gst portal enable the filing of GSTR-4 now.<\/h4>\n<\/div>\n<\/div>\n
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  1. What is Form GSTR-4 Annual Return<\/u><\/strong>: –<\/strong>\u00a0With effect from 1st<\/sup>\u00a0April, 2019, all Composition Taxpayers are required to file\u00a0Form GSTR-4 Annual Return, on\u00a0annual basis<\/u>, for\u00a0each\u00a0<\/u>financial year.<\/li>\n<\/ol>\n

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    1. Who are required to file Form GSTR-4 Annual Return<\/u><\/strong>:\u00a0All registered taxpayers who have\u00a0opted for<\/u>\u00a0composition scheme or were\u00a0under<\/u>\u00a0composition scheme under GST, for\u00a0any period<\/u>\u00a0during a financial year,\u00a0starting from<\/u>\u00a001.04.2019, need to file Form GSTR-4 Annual Return, annually.<\/li>\n<\/ol>\n

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      1. Who can file NIL Form GSTR-4 Annual Return<\/u><\/strong>: Nil Form GSTR-4 Annual Return can be filed for the financial year, if you have, for all applicable quarters of the year,:\n
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        • NOT made any outward supply<\/li>\n
        • NOT received any goods\/services<\/li>\n
        • Have NO other liability to report<\/li>\n
        • Have filed all Form CMP-08 as Nil<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n

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          1. Due date of Filing<\/u><\/strong>:\u00a0<\/strong>The due date for filing Form GSTR-4 Annual Return is 30th<\/sup>\u00a0of the month succeeding the financial year or as extended by Government, from time to time. For FY 2019-20, it has to be filed by 31\/08\/2020.<\/strong><\/span><\/li>\n<\/ol>\n

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            1. Filing Form GSTR-4 Annual return<\/u><\/strong>:\u00a0<\/strong>Logon to your dashboard, click on\u00a0Services > Returns > Annual Return >Select FY>Search>GSTR 4> FILE THE RETURN.<\/em><\/li>\n<\/ol>\n

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              1. Some important Points:<\/u><\/strong>\n
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                • Form GSTR 4 can be filed only if, all applicable quarterly statements in Form CMP 08 of that financial year, have been filed.<\/li>\n
                • Form GSTR-4 Annual Return, once filed, can\u2019t be revised<\/li>\n
                • After successfully filing, ARN will be generated and intimated through email and SMS<\/li>\n
                • Currently only the online filing has been enabled on the portal. Shortly, offline tool to file Form GSTR-4 Annual Return will also be made available.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n

                   <\/p>\n

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                  1. How it is different from Form GSTR-4 Quarterly Return<\/u><\/strong>:<\/u>\u00a0Please note that this Form GSTR-4 Annual Return is\u00a0different<\/u>\u00a0from the Form GSTR-4 Quarterly Return, which was required to be filed on a quarterly basis.\n
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                    1. Form GSTR-4 Quarterly Return is applicable up to tax period ending on 31st<\/sup>\u00a0March, 2019, for composition taxpayers.<\/li>\n
                    2. For tax periods till the quarter ending March, 2019, Composition Taxpayers are required to file Form GSTR-4 Quarterly Return (which is also available on the GST portal), on quarterly basis. Whereas from 01.04.2019, composition taxpayers are required to file Form GST CMP 08, on Quartely Basis.<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n

                      source : www.gst.gov.in<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

                      968 CBIC issued FAQ on filing of Form GSTR-4 Annual Return by Composition Taxpayers on GST Portal. gst portal enable …. <\/p>\n","protected":false},"author":1,"featured_media":2730,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[39,2,24,40,47,28,37,22],"tags":[],"class_list":["post-2726","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-annual-return-under-gst","category-blog","category-composition-scheme","category-gst-council-meeting","category-gst-learning","category-gst-return","category-gstp","category-input-tax-credit"],"gutentor_comment":0,"_links":{"self":[{"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/posts\/2726","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/comments?post=2726"}],"version-history":[{"count":3,"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/posts\/2726\/revisions"}],"predecessor-version":[{"id":2729,"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/posts\/2726\/revisions\/2729"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/media\/2730"}],"wp:attachment":[{"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/media?parent=2726"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/categories?post=2726"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/tags?post=2726"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}