Registered and opted for the composition scheme at least one day during the relevant financial year.
Prerequisites to file GSTR-4 on the GST portalīefore preparing and filing GSTR-4, composition taxpayer must have satisfied the following conditions: There will be no late fees if the return is a Nil return.Ĭlick here to know more about the Amnesty Scheme under GST. In this regard, the late fees in excess of Rs.500 per return (Rs.250 each under CGST and SGST) is waived.
The CBIC has granted relief to composition taxpayers who had not filed their GSTR-4 returns for the periods July 2017 to March 2019 or for the financial years 2017-18 to 2021-22, provided they file their returns between 1st April 2023 and 30th June 2023. The return once filed cannot be revised, and also attract a late fee if delayed beyond the due date. GSTR-4 is the GST return that the composition taxpayers must file annually from FY 2019-2020 onwards.
