UPDATE: FY 2019-20 onwards, GSTR-4 has been replaced by CMP-08


GSTR-4 is the GST Return to be filed by a taxpayer registered under the Composition Scheme.



  • It comprises of details of purchases, sales turnover and tax liability for the relevant quarter

  • If there are no transactions, a NIL GSTR-4 should be filed

  • Due Date to file GSTR-4 is on or before 18th of the month from the end of a quarter

  • Tax Liability at a specified rate on outward supplies should be paid before filing GSTR-4 of that quarter

  • If GSTR-4 is not filed within the Due Date, late fee of Rs. 50 per day (Rs.20 per day for NIL Return) of delay should be paid

  • If GST is not paid within the Due Date, interest at 18% should be paid on outstanding tax

  • Once GSTR-4 is filed, it cannot be revised


Read more - What is GSTR-4 under GST?