NIL GSTR 4

nil gstr 4
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GSTR 4

Taxpayers who have opted for composition scheme u/s 10 have to furnish a yearly return from the financial year 2019-20 onwards vide a  CGST Notification no. 21 dated 23rd April 2019.

Service providers who had opted for paying tax @ 6% vide a CGST(R) Notification no. 2/2019 dated 07.03.2019 were to furnish a yearly return (Form GSTR 4) from FY 2019-20 & FY 2020-21.

Note: For the above taxpayers making quarterly payments in Form CMP 08 and yearly return in Form GSTR 4 has been withdrawn on 10th November 2020. (Click here to refer to the impact on a service provider with the amendment made on 10.11.2020)

GSTR 4 needs to be filed by the person who was registered as a composition taxpayer for any period (even for a single day) during the financial year.

  • If you register (new) under a composition scheme during the year.
  • If you were registered under a composition scheme from the beginning of the year and dint opt-out during the year.
  • If you were registered under a composition scheme from the beginning of the year but opted out during the year.

Form GSTR 4 (Annual Return) is a summary return that will give details regarding the outward supplies, inward supplies, import of services, and inward supplies attracting reverse charge, tax payable, etc.

The due date for Form GSTR 4 for the financial year 2020-21 was extended to 31st July 2021.

Form GSTR 4 (Annual Return) cannot be revised once it is filed.

Form GSTR 4 can be filed using the online as well as offline utility.


Who can file a NIL Form GSTR 4?

A composition taxpayer will be allowed to file a NIL Annual Return in Form GSTR 4 if

  • There was NO outward supply during the financial year.
  • There was NO inward supply of goods or services during the financial year.
  • NIL Form CMP 08 for all the relevant quarters has already been filed.
  • There is NO other tax liability to report for the financial year.
  • Form GSTR 4 is being filed within the prescribed due date and hence NO late fees are to be paid.

How to file NIL GSTR 4?
  • Login on GST Portal with valid credentials.
  • Then select the option “Annual Return” by following this path: Services > Returns > Annual Return.
  • Select the Financial Year from the drop-down list.
  • Select the option “Prepare Online”  from the two options available.
  • Verify the GSTIN, legal name, trade name, and financial year.
  • Enter the value in the aggregate turnover of the previous financial year. Click on “Save” to proceed.

(Note It is mandatory to enter the value here even “zero” is allowed.)

  • Once you click on “SAVE” the system will display a message “save request acknowledged”.
  • Then to file NIL GSTR 4, it needs to be checked out/selected.

  • And click on the tab “Proceed to file”. 
  • Then a preview of Form GSTR-4 will be available, verify all the figures will be “zero”, then click on the tab “Continue”
  • As it is a NIL return there will no requirement of creating any challan, then select the declaration checkbox.
  • From the dropdown list select the Authorized Signatory.
  • Click on the tab “File GSTR-4”.
  • Click the tab “YES” when the warning appears for if you wish to continue.
  • . On clicking “Yes”, File return/statement page will be displayed where you can file the return by selecting either of the options.
    • File with DSC or
    • File with EVC.
  • On the successful filing of Form GSTR-4 using DSC/EVC, an ARN will be generated which will be sent on the registered mobile number and registered email address.


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About CA Ankita Khetan 169 Articles
Ankita is a Chartered Accountant in practice and holds a Diploma in IFRS (from ACCA, UK). She is also a Commerce PG and Certified Independent Director (from IICA). She holds a certification in Forex and Treasury Management. Her area of expertise is GST and Income tax. She is passionate about reading, writing, and sharing knowledge on areas related to finance and taxation.

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