GSTR-4 Filing Services for Composition Taxpayers

Annual GSTR-4 Return Filing for GST Composition Scheme Dealers

GSTR-4 is the annual return filed by taxpayers registered under the GST Composition Scheme. Composition dealers pay GST at a fixed rate on their turnover (without input tax credit) and must file GSTR-4 annually by April 30 following the end of the financial year. Additionally, CMP-08 (quarterly challan-cum-statement) must be filed every quarter for payment of tax. Accurate and timely GSTR-4 filing is essential to avoid penalties and maintain composition scheme eligibility. Caselaadvisors provides complete GSTR-4 and CMP-08 compliance services for composition dealers.

What is GSTR-4?

GSTR-4 is an annual return filed by taxpayers who have opted for the GST Composition Scheme — a simplified compliance mechanism for small businesses with aggregate turnover below Rs 1.5 crore (Rs 75 lakh for special category states). Composition dealers cannot collect GST from customers, cannot claim input tax credit, and must pay a flat tax rate (1% for manufacturers and traders, 5% for restaurants, 6% for service providers). GSTR-4 must be filed by April 30 of the following financial year. Late filing attracts a penalty of Rs 200 per day (max Rs 500).

Annual consolidated return for composition scheme taxpayers
Reports all outward supplies made during the year
Includes details of inward supplies from registered and unregistered dealers
Reports tax paid quarterly through CMP-08 challans
Provides auto-populated data from GSTR-1 and CMP-08 of counterparties

Our Services

GSTR-4 Data Preparation

Collating all inward and outward supply data for the composition dealer for the full financial year — ensuring all supplies are correctly categorized and valued.

CMP-08 Filing (Quarterly)

Preparation and filing of quarterly CMP-08 (self-assessed tax challan) — the quarterly tax payment statement filed by composition dealers by the 18th of the month following each quarter.

Annual GSTR-4 Filing

Complete preparation and filing of GSTR-4 by April 30 — reconciling CMP-08 payments with annual turnover and ensuring accurate reporting across all supply categories.

Composition Eligibility Advisory

Advisory on eligibility for composition scheme, turnover limits, excluded supplies, and conditions — ensuring the taxpayer remains eligible and compliant throughout the year.

Scheme Transition Advisory

Guidance on switching to or from the composition scheme — filing the necessary forms (GST CMP-02, GST CMP-04) and managing the transition of ITC and stock.

Compliance Review

Annual review of the composition dealer's compliance status — identifying any inadvertent violations that could lead to cancellation of composition status.