GSTR 4 Return Filing: Applicability, Due Date and Late Fees

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  • Post published:December 14, 2023
  • Post category:GST Return


Last Updated on December 30, 2023 by Kanakkupillai

GSTR-4, a fundamental aspect of the Goods and Services Tax (GST) gadget, performs an important position in simplifying the return filing procedure for positive classes of taxpayers. As groups navigate the complicated panorama of GST compliance, information about the essence of GSTR-4 becomes paramount.

This blog aims to shed light on the intricacies of GSTR-four, unravelling its significance and implications. We will delve into the basics of going back and submitting, discover the unique agencies to which GSTR-4 is relevant, decipher the due dates for filing, and unravel the outcomes of past-due costs for non-compliance. By quitting this exploration, corporations will benefit from precious insights into the nuances of GSTR-4, ensuring a comprehensive knowledge of its applicability and the significance of adhering to prescribed timelines in the dynamic realm of GST rules.

Understanding GSTR-4

Definition and Basics:

GSTR-four, or the GST Return-4, is a simplified go-back form designed for a selected category of taxpayers underneath the Goods and Services Tax (GST) regime. It serves as a complete file capturing crucial transactional info. Unlike more complex paperwork, GSTR-four is tailored to streamline the submitting technique for organizations with a turnover of as much as a certain threshold, decreasing the complexity of GST compliance.

Overview of the organizations for which GSTR-four is relevant:

GSTR-4 is generally applicable to composition scheme taxpayers. These groups opt for a simplified tax charge structure, permitting them to pay tax at a set price on their turnover without needing designated bill-stage reporting. Small and medium-sized organizations frequently find the composition scheme beneficial due to its simplicity and reduced compliance burden.

Clear criteria for businesses eligible to document GSTR-4:

Businesses eligible for the composition scheme and fall within the prescribed turnover limit, presently set at Rs. 1.5 crores, can opt for GSTR-four. This shape caters to groups dealing in goods in addition to services.

Differentiation among GSTR-4 and other GST return paperwork:

Unlike ordinary taxpayers who file detailed returns together with GSTR-1, GSTR-3B, and so forth., the ones underneath the composition scheme benefit from the simplified reporting shape of GSTR-four. This differentiation ensures that corporations working under the composition scheme can adhere to their unique compliance requirements without being stressed by the difficult filing methods faced by large organisations.

Applicability and Eligibility Criteria

Criteria for Applicability:

Information on the nuanced criteria for opting for GSTR-4 is critical for organisations deliberating the choice among various GST go-back paperwork. The primary criterion concerns the taxpayer’s preference to perform underneath the composition scheme. GSTR-4 is solely designed for groups opting for this simplified tax charge shape. Comparatively, corporations should meet the following criteria to be eligible for GSTR-4 filing:

  • Composition Scheme Opt-In: GSTR-4 is relevant to businesses that have been selected to be part of the composition scheme. This scheme gives a set-fee taxation method, easing the compliance burden for eligible businesses.
  • Turnover Limit: A prescribed turnover restriction exists for groups opting for GSTR-four. Currently set at Rs. Five crores, this turnover threshold ensures that smaller organizations can benefit from the simplified reporting shape.

Comparison with other go-back paperwork to manual businesses in making the right choice:

Unlike comprehensive return bureaucracy like GSTR-1, which necessitates specified invoice-stage reporting, GSTR-4 gives a simplified alternative. Businesses eligible for the composition scheme can choose GSTR-four, streamlining their compliance procedure and specializing in their core operations.

Eligibility Requirements:

Explanation of the conditions a commercial enterprise must meet to be eligible for GSTR-4 submission:

  • Composition Scheme Opt-Out: Businesses that determine to choose out of the composition scheme at some point in the monetary year lose eligibility for submitting GSTR-four. Transitioning out of this scheme necessitates a shift to regular GST return bureaucracy.
  • Turnover Compliance: To be eligible for GSTR-4, a commercial enterprise should adhere to the prescribed turnover limit. This criterion guarantees that smaller organizations can benefit from the composition scheme’s simplicity.

Impact on groups based on their eligibility:

The eligibility standards for GSTR-4 considerably impact groups, particularly those with turnovers up to Rs. Five crores. Eligible groups can leverage the composition scheme’s advantages, experiencing reduced compliance complexities and streamlined reporting. Understanding those eligibility necessities is essential for businesses searching for a green and compliant GST submitting procedure.

Due Date for GSTR-4 Filing

Quarterly Filing:

GSTR-4 follows a quarterly filing frequency, offering groups with a greater prolonged time frame compared to month-to-month filers. This quarterly cadence aligns with the nature of agencies beneath the composition scheme, letting them be conscious of operational aspects while ensuring compliance. The decreased frequency of submitting is one of the extraordinary features of GSTR-four, catering to smaller organisations’ specific desires and capacities.

Benefits and demanding situations associated with filing on a quarterly foundation:

  • Reduced Compliance Burden: Quarterly submitting reduces the administrative burden on companies, letting them deal with centre operations.
  • Simplified Record-Keeping: Businesses can hold an extra straightforward report-maintaining machine, aligning with the much less common filing requirements.


  • Delayed Insights: The quarterly filing agenda can also bring delayed insights into overall economic performance and tax liabilities.
  • Accumulated Workload: Businesses need to ensure meticulous record-keeping to manage the collected workload for the duration of the quarterly filing period.

Specific due dates for GSTR-four filing:

The due dates for GSTR-four filing are predetermined, requiring agencies to adhere to a set timetable. Typically, the due date for filing GSTR-four for a quarter is the 18th of the month succeeding the region. For instance, the due date for the April-June sector could be on or before the 18th of July.

Consequences of lacking the due dates, including past due fees:

Timely submission is critical to avoid repercussions. Missing the due dates for GSTR-4 filing can bring about the imposition of overdue fees. The overdue charges are usually charged on an each-day foundation till the filing is complete. The quantum of late fees may additionally vary, emphasizing the importance of adhering to the prescribed timetable to ensure compliance and mitigate economic penalties. Businesses are entreated to proactively satisfy the due dates and avoid needless economic implications related to not-on-time filings.

Late Fees and Penalties

Late Fees Structure:

Understanding the past due costs shape is critical for companies submitting GSTR-four. Late fees are imposed when companies fail to fulfil the prescribed due dates. The shape is designed to encourage well-timed compliance and discourage delays. The late charges for GSTR-4 are usually levied daily till the submission is finished.

A clear breakdown of late charges primarily based on the type and length of put-off:

Type of Delay:

  • Minor Delay: Businesses experiencing a moderate postponement beyond the due date are having problems with lowering late prices.
  • Significant Delay: An extra prolonged put-off incurs higher past-due fees, increasing with the severity of the delay.

Period of Delay:

  • Daily Accrual: Late fees accrue on a day-by-day foundation until the submission is completed.
  • Cumulative Impact: Prolonged delays bring about a cumulative increase in past-due expenses, emphasizing the importance of activated filing.

Penalties for Non-Compliance:

Overview of consequences imposed for non-compliance with GSTR-4 rules:

Non-compliance with GSTR-4 rules draws consequences, underscoring the significance of adherence. Penalties can also include financial repercussions and capacity prison effects. To avoid consequences, businesses must prioritize accurate and well-timed filing, ensuring all necessary facts are appropriately documented and submitted.

Importance of timely and accurate filing to avoid consequences:

Timely and accurate submission is paramount to avoiding penalties and maintaining a favourable compliance record. Businesses must set up sturdy internal methods to ensure the seamless preparation and submission of GSTR-four. Proactive compliance averts monetary consequences and fosters a tremendous relationship with the tax government. Recognizing the significance of compliance in the broader tax panorama reinforces the need for timely and correct GSTR-4 filings.

Step-by-Step Guide to GSTR-4 Filing

How can organizations document GSTR-four?

Filing GSTR-four can be a streamlined procedure with a scientific method. This phase affords a complete, step-by-step manual for companies to navigate the GSTR-4 filing system. From having access to the GST portal to using extra gear for seamless filing, companies will take advantage of insights into the realistic factors of meeting their compliance duties. The guide ensures clarity on each level of the filing procedure, empowering agencies to satisfy their tax responsibilities correctly and correctly.

Use of the GST portal and other equipment for seamless filing:

Understanding the functionalities of the GST portal and leveraging complementary equipment is essential for a continuing submitting revel. Businesses will learn how to utilize those assets effectively, improving their talent in GSTR-4 filing. The incorporation of user-friendly equipment aims to simplify the submission manner, making it accessible and possible for agencies of various sizes and complexities.


Studying the GSTR-4 submitting technique is essential for businesses working under the composition scheme. With the aid of a step-by-step manual, this step equips groups with the understanding and insights needed to navigate the complexities of GSTR-four filing efficiently. From knowledge of the fundamentals and eligibility standards to coping with due dates, overdue prices, and consequences, businesses are empowered to ensure compliance with self-assurance. Navigating the system with precision complements no longer handiest compliance but additionally contributes to the overall economic fitness and popularity of corporations within the GST framework.

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