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CBIC enables Filing Form GSTR-4 Annual Return by Composition Taxpayers on GST Portal

  • Sep 30, 2020 | Divita S Gupta

CBIC enables Filing Form GSTR-4 Annual Return by Composition Taxpayers on GST Portal

The Central Board for Indirect Taxes and Customs (CBIC) has enabled the Filing Form GSTR-4 Annual Return by Composition Taxpayers on the GST Portal and this return will be required to be filed by composition taxpayers by the 30th of August 2020 for FY19-20. 

GSTR4 is an annual return that needs to be filed by taxpayers who have opted for the composition scheme under the Goods and Services Tax. The CBIC has also issued a notification that a nil return can be filed by composition taxpayers. However, a nil return can only be filed if the composition taxpayer does not have any outward supplies, has not received any goods or supply of services during the financial year, has no other liability to report and has filed Nil CMP-08 form. 

At present, filing of GSTR4 has been made available on the online portal but there is no provision for revising the returns, so taxpayers need to exercise caution while filing GSTR4. 


Avalara helps businesses of all sizes get GST return filing, e-way bill generation and e-invoicing right with cloud-based GST compliance solutions in India. Goods and Services Tax (GST) rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Avalara Author
Divita S Gupta
Avalara Author Divita S Gupta
Divita has served as a writer and editor for top financial services organizations in India. She has written on topics like mutual funds, insurance, taxes, SME financing for globally recognized banking and financial organizations including ICICI, Aditya Birla Group, News Corp. With a Masters in Business Administration from Symbiosis International University, she currently owns a small business in Mumbai.

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