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06 Aug2020
  • By Admin
  • Category Goods and Service Tax
  • Views 513

As per the latest tweet of GSTN Tech (@Infosys_GSTN) dated 21st July, 2020, it is informed that the functionality to file GSTR-4 (Annual Return) is now available on the common portal.

Form GSTR-4 is a return that has to be filed by a composition dealer on an annual basis by 30th of April, following a financial year with effect from 1st April, 2019. The time limit to file Form GSTR-4 (Annual Return) for the FY 2019-20 by the composition dealers was extended to 15th July, 2020 via Notification No. 34/2020 dated 3rd April 2020 (earlier 30th April, 2020), which has now further been extended till 31st August, 2020 vide Notification No. 55/2020 dated 27th June, 2020.

This GSTR-4 (Annual Return) is quite different from the previous GSTR-4 (Quarterly) filed for FY 2019-18.

How to file GSTR-4?

After login to the GST Portal, click on


  • Form GSTR-4 (Annual Return) is now available on GST Portal.
  • After successful filing of return, ARN will be generated and intimated through email and SMS.
  • Nil GSTR-4 can be filed for a FY if during that financial year, you have:
  1. NOT made any outward supply
  2. NOT received any goods/services
  3. NO other liability to report
  4. Filed all applicable GST CMP-08 as Nil
In conclusion, the latest tweet from GSTN Tech has announced that the functionality to file GSTR-4 (Annual Return) is now available on the common portal. The deadline for filing the return has been extended to 31st August 2020. It is important for composition dealers to understand the differences between the GSTR-4 (Annual Return) and the previous GSTR-4 (Quarterly). Instructions on how to file the return are provided on the GST Portal, and it is possible to file a Nil GSTR-4 if there have been no outward supplies, goods/services received, or other liabilities to report during the financial year.

"File your GSTR-4 (Annual Return) now and comply with GST regulations for composition dealers. For more details, feel free to contact us at

Disclaimer: This content is purely for knowledge and educational purposes. It contains only general information and references to legal content. It is not legal advice, and should not be treated as such

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