The GSTR-4 annual return for Composition Scheme taxpayers is divided into nine structured tables that capture the taxpayer’s basic information, outward and inward supply details, tax computation, and payment records for the financial year. Understanding the format and contents of each table is essential for accurate filing and avoiding discrepancies that could trigger notices from the tax department. The due date for GSTR-4 is April 30 of the following financial year.
Overview of the GSTR-4 Annual Return
GSTR-4 is the annual return submitted by taxpayers registered under the GST Composition Scheme under Section 10 of the CGST Act. Unlike regular taxpayers who file monthly GSTR-1 and GSTR-3B, composition dealers file only one annual return. The quarterly CMP-08 challan is used to make tax payments throughout the year.
The annual GSTR-4 format was introduced from FY 2019-20 onwards, replacing the earlier quarterly GSTR-4 format. The return consolidates all financial year data into a single submission.
Table-by-Table Structure of GSTR-4
Tables 1 to 3: Basic Taxpayer Information
| Table | Field | How It Is Populated |
| Table 1 | GSTIN | Auto-populated from GST registration |
| Table 2 | Legal name and trade name | Auto-populated from registration details |
| Table 3 | Aggregate turnover of the preceding FY | Auto-populated from the previous year’s filings |
| Table 3 | ARN (Application Reference Number) | Auto-generated after successful filing |
These tables require no manual input. The system pulls data directly from the taxpayer’s GST registration and filing history.
Table 4: Inward Supply Details
Table 4 is the most detailed section, capturing all purchases made by the composition dealer during the financial year. It is divided into sub-sections based on the nature of the supply and the supplier’s registration status.
| Sub-Table | Content | Manual/Auto |
| 4A | Inward supplies from registered suppliers (other than reverse charge) | Manual entry; invoice-wise details |
| 4B | Inward supplies from registered suppliers are subject to reverse charge | Manual entry; tax paid under reverse charge reported here |
| 4C | Inward supplies from unregistered suppliers | Manual entry; used for tracking only (no ITC available) |
| 4D | Import of services | Manual entry; service imports attracting IGST under reverse charge |
For each inward supply entry, the taxpayer must provide the supplier’s GSTIN (if registered), invoice number and date, taxable value, and the GST amount (CGST, SGST/UTGST, or IGST). Composition dealers cannot claim Input Tax Credit on regular purchases but must pay and report GST on reverse charge inward supplies.
Table 5: TDS and TCS Credit
Table 5 captures Tax Deducted at Source (TDS) under Section 51 and Tax Collected at Source (TCS) under Section 52 that have been credited to the composition dealer’s account during the financial year.
This data is auto-populated from GSTR-7 (filed by TDS deductors) and GSTR-8 (filed by e-commerce operators). The composition dealer should verify these figures against their own records.
Table 6: Tax Liability and Payment
Table 6 is the core computation section where the tax payable at the composition rate is calculated on the aggregate turnover for the financial year.
| Row | Description | Source |
| 6A | Tax payable on outward supplies at the composition rate | Calculated based on aggregate turnover multiplied by the applicable rate |
| 6B | Tax payable on inward supplies under reverse charge | From Table 4B entries |
| 6C | Total tax payable (6A + 6B) | Auto-calculated |
| 6D | Tax already paid through CMP-08 quarterly challans | Auto-populated from quarterly CMP-08 filings |
| 6E | Balance tax payable (6C minus 6D) | Auto-calculated; positive means additional payment required |
| 6F | Interest payable (if any) | Calculated on delayed payments |
| 6G | Late fee payable (if any) | Auto-calculated based on filing delay |
If the balance in 6E is positive, the taxpayer must generate a challan and make the additional payment before filing. If the quarterly CMP-08 payments exceed the annual liability, the excess can be claimed as a refund through Table 7.
Table 7: Refund Claimed
If excess tax has been paid through CMP-08 quarterly challans in excess of the actual annual liability, the composition dealer can claim a refund of the excess amount under Table 7. The jurisdictional officer processes the refund after verification.
Table 8: HSN-Wise Summary
Table 8 requires a summary of all outward supplies made during the financial year, classified by HSN code. For each HSN code, the taxpayer provides the HSN code (from the Phase III compliance dropdown menu), the goods description, the UQC (unit quantity code), the total quantity, the taxable value, and the tax amount at the composition rate.
Table 9: Verification and Submission
Table 9 is the final step where the authorised signatory verifies the return and submits it using DSC (for companies and LLPs) or EVC (for other entity types).
CMP-08 vs. GSTR-4: Understanding Both Requirements
| Aspect | CMP-08 (Quarterly Challan) | GSTR-4 (Annual Return) |
| Frequency | Quarterly | Annual |
| Due date | 18th of the month following the quarter | April 30 of the following FY |
| Purpose | Self-assessment tax payment for the quarter | Comprehensive annual return with all details |
| Contents | Summary of outward supplies and tax payable | Detailed inward supplies, outward HSN summary, TDS/TCS, and tax computation |
| Filing method | Online only (no offline utility) | Online or offline (JSON upload) |
| Late fee | Rs. 50 per day (Rs.25 CGST + Rs. 25 SGST) | Rs. 50 per day (capped under amnesty at Rs. 500 for specified periods) |
Both CMP-08 and GSTR-4 must be filed to ensure complete compliance with the composition scheme. CMP-08 handles quarterly tax payments while GSTR-4 provides the annual reconciliation and summary.
Common Mistakes in GSTR-4 Filing
Composition dealers frequently make errors in GSTR-4 filings, leading to notices or demands from the tax department.
Not reporting reverse charge inward supplies in Table 4B is a common issue. Composition dealers must pay GST on specified reverse-charge supplies, even though they cannot claim ITC on regular purchases. Failing to report these supplies understates the tax liability.
Mismatch between CMP-08 payments and GSTR-4 tax computation is another frequent error. The total tax paid through quarterly CMP-08 challans should approximately match the annual liability computed in GSTR-4 Table 6. Significant variances trigger verification.
Incorrect aggregate turnover computation can lead to wrong tax liability. Turnover must include the value of all outward supplies (taxable, exempt, and non-GST) made by the composition dealer across all registrations under the same PAN.
Key Terms
• GSTR-4: The annual return filed by composition scheme taxpayers, containing 9 tables covering inward supplies, outward supplies, tax computation, and payment details
• CMP-08: The quarterly self-assessment challan for composition dealers to make advance tax payments, due by the 18th of the month following each quarter
• Table 4: The GSTR-4 section captures all inward supply details, including purchases from registered and unregistered suppliers and reverse charge supplies
• Table 6: The tax computation section of GSTR-4, calculating the annual composition tax liability and reconciling it with quarterly CMP-08 payments
• Aggregate Turnover: The total value of all outward supplies (taxable, exempt, and non-GST) across all registrations under the same PAN, used to compute composition tax
Filing Your Annual GSTR-4?
Ensure every table is completed accurately, and your tax computation reconciles with quarterly payments. Use WFYI tools to verify your composition scheme compliance and file on time.
| Disclaimer: This article is for informational purposes only and does not constitute legal or tax advice. Consult a qualified tax professional for advice specific to your situation. |
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Frequently Asked Questions
Q1: How many tables does the GSTR-4 annual return contain?
The annual GSTR-4 return contains 9 tables covering taxpayer identification (Tables 1-3), inward supply details (Table 4), TDS/TCS credits (Table 5), tax computation and payment (Table 6), refund claims (Table 7), HSN summary (Table 8), and verification (Table 9).
Q2: Which tables in GSTR-4 are auto-populated?
Tables 1, 2, and 3 (GSTIN, name, and aggregate turnover) are auto-populated from registration data. Table 5 (TDS/TCS credits) is auto-populated from GSTR-7 and GSTR-8 filings. Table 6D (tax already paid) is auto-populated from CMP-08 quarterly challans.
Q3: Do composition dealers need to report inward supplies from unregistered persons?
Yes. Table 4C of GSTR-4 captures inward supplies from unregistered suppliers. While no ITC is available on these purchases, the information is required for compliance and tracking purposes.
Q4: What happens if CMP-08 quarterly payments exceed the annual GSTR-4 liability?
If the total tax paid through quarterly CMP-08 challans exceeds the actual annual liability calculated in GSTR-4, Table 6, the excess can be claimed as a refund under Table 7 of the annual return.
Q5: Is the HSN summary mandatory in GSTR-4?
Yes. Table 8 requires an HSN-wise summary of all outward supplies for the financial year. From Phase III (January 2025 onwards), HSN codes must be selected from a dropdown menu rather than entered manually.
