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Published on: Jun 24, 2026

Gstr 4 Return - Online Filing Guide

The

GST Composition Scheme makes it easy for small businesses to maintain GST compliance by providing a simpler GST filing form, GST returns filing and no responsibility on the business for collecting GST on supplies. All taxpayers registered under the GST Composition scheme should file GSTR 4 returns on an annual basis. Dealers enrolled under the GST Composition Scheme file one GST returns every 3 months instead of 3 GST returns every month. Since composition scheme dealers cannot claim GST input tax credit, GSTR 4 is a consolidated form and details of purchases and supplies are filed in the same form. In this article, we look at GSTR 4 return in detail along with the procedure for filing Gstr 4 Return .

GSTR 4 Format

To prepare GSTR 4 format as per the requirements of the GST Portal, you can use

LEDGERS GST Software. Download the excel tool provided below, upload details of invoices and upload it to LEDGERS to prepare Gstr 4 Return.

Download GSTR 4 Excel Format

Who should file Gstr 4 Return?

Only businesses having GSTIN that are enrolled under the GST Composition Scheme are required to file Gstr 4 Return. Regular taxpayers must file GSTR 1, GSTR 2 and GSTR 3 return on the 10th, 15th and 20th of each month, respectively.

What is the due date for filing Gstr 4 Return?

Composition taxpayers are required to file GSTR-4 annually, with the due date set as 30th April of the subsequent financial year. For example, the GSTR-4 for FY 2024-25 had to be submitted by 30th April 2025.

Note: However, before FY 2018-19, the Gstr 4 Return followed a quarterly filing system, where it was due on the 18th of the month after each quarter.

Procedure for Preparing Gstr 4 Return

The return can be filed online using LEDGERS GST Software. In case you are preparing Gstr 4 Return manually, the following guide can be followed for calculating the major sections of the return.

Inward Supplies Received from Registered Persons

Since composition taxable persons are not eligible to collect GST from customers, the emphasis is placed on inward supplies in Gstr 4 Return. In the first table, the taxpayer must provide details of inward supplies including supplies on which tax is to be paid on reverse charge.

Note: Dealers registered under composition scheme are required to pay GST on reverse charge basis when the purchase is made from an unregistered dealer. GSTR 4 Inward Supplies

In the above table, the taxpayer must provide details of inward supplies under the following heads:

GSTIN of supplier
Invoice number
Invoice date
Invoice value
GST rate
Taxable value
Amount of IGST, if applicable
Amount of CGST, if applicable
Amount of SGST, if applicable
Place of supply
GST Cess

The above information must be provided under the four categories of:

4A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge)
4B. Inward supplies received from a registered supplier (attracting reverse charge)
4C. Inward supplies received from an unregistered supplier
4D. Import of service

Read on

GSTR-3B Return – Online Filing Procedure.

Amendments to Inward Supplies

In this section, the taxpayer must declare amendments to details of inward supplies furnished in returns for earlier tax periods, if any. In case there were no amendments to a purchase invoice declared in an earlier tax period, this table can be left blank.

Amendments to Inward Supplies If there was an amendment to an earlier invoice, then the following information must be furnished in the Gstr 4 Return:

Details of Original Invoice
1. GSTIN of Supplier
2. Invoice Date
3. Invoice Number
Details of Revised Invoice
1. GSTIN of Supplier
2. Revised Invoice Number
3. Revised Invoice Date
4. Revised Invoice Value
Applicable GST Rate
Taxable Value
Amount of IGST applicable
Amount of CGST applicable
Amount of SGST applicable
GST Cess applicable
Place of Supply

The above details must be categories under revised invoices,

credit note or debit note issued and amendments to debit or credit notes.

Tax on Outward Supplies

Based on the turnover of the business, dealers registered under composition scheme are required to pay a flat rate GST. In this section, the taxpayer must declare the amount of turnover recorded in the tax period and the composition GST rate applicable. Based on the rate applicable, the GST is split between CGST and SGST.

Amendments to Outward Supply Details

In case the taxpayer must change details of turnover that was filed in a previous Gstr 4 Return, this section needs to be completed. If there are no amendments, then the following details need not be provided.

Continue reading the second part of GSTR 4 filing.

Back to Learn

Frequently Asked Questions

Common questions about GSTR 4 Return Online Filing for GST Composition Scheme.

GSTR 4 return is an annual return that businesses registered under the GST Composition Scheme are required to file. It is a consolidated form that details both inward supplies (purchases) and outward supplies (sales) of the business for the entire financial year.

Only businesses having a GSTIN (GST Identification Number) that are enrolled under the GST Composition Scheme are required to file GSTR 4 return. Regular taxpayers must file GSTR 1, GSTR 2, and GSTR 3 returns on a monthly basis.

The due date for filing GSTR 4 return is 30th April of the subsequent financial year. For example, the GSTR 4 return for the financial year 2024-25 must be filed by 30th April 2025.

You can prepare GSTR 4 return using LEDGERS GST Software, which allows you to upload details of invoices and generate the return in the required format. Alternatively, you can follow the step-by-step guide provided in the article to calculate and fill in the various sections of the return manually.

For inward supplies, GSTR 4 return requires details such as the supplier's GSTIN, invoice number, invoice date, invoice value, GST rate, taxable value, and the amount of IGST, CGST, and SGST, as applicable. These details must be provided separately for supplies from registered suppliers, unregistered suppliers, and imports of services.

If you need to amend any details of inward supplies that were filed in an earlier tax period, you must provide the original invoice details, revised invoice details, and the applicable GST amounts in the designated section of GSTR 4 return.

For outward supplies, composition taxpayers are required to pay a flat rate GST based on their turnover. In GSTR 4 return, you must declare the total turnover for the tax period and the applicable composition GST rate, which is then split between CGST and SGST.

If you need to amend any details of outward supplies (turnover) that were filed in a previous GSTR 4 return, you must provide the revised details in the designated section for amendments to outward supply details.

No, businesses registered under the GST Composition Scheme are not eligible to claim input tax credit (ITC) on their purchases. This is because they pay a flat rate GST on their turnover, without the need to collect GST from customers.

GSTR 4 return can be filed online using LEDGERS GST Software or any other compatible GST filing platform. The article does not mention any offline filing procedure for GSTR 4 return.