{"id":2681,"date":"2023-10-26T11:03:47","date_gmt":"2023-10-26T11:03:47","guid":{"rendered":"https:\/\/legal251.com\/resources\/?p=2681"},"modified":"2023-11-17T12:09:21","modified_gmt":"2023-11-17T12:09:21","slug":"gstr-4-due-date","status":"publish","type":"post","link":"https:\/\/legal251.com\/resources\/gstr-4-due-date\/","title":{"rendered":"GSTR-4 Due Date and Filing: Important Information"},"content":{"rendered":"
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It has transformed financial relations, ensuring greater coordination and efficiency in the Indian tax system. GSTR-4 is a GST Return that has to be filed by a composition dealer. Unlike a normal taxpayer who needs to furnish 3 monthly returns, a dealer opting for the composition scheme is required to furnish only 1 return which is GSTR 4 once a year by the 30th of April, following a financial year. This blog discusses about GSTR-4 Due Date.<\/p>\n

GSTR-4 is a return form that needs to be filed by taxpayers who have opted for the Composition Scheme under the GST regime. It is a quarterly return that needs to be filed by the 18th of the month after the end of the quarter. The return contains details of the taxpayer’s inward and outward supplies along with the tax liability and payment details. Taxpayers need to file GSTR-4 on time to avoid any penalties or late fees.<\/p>\n

DEFINITION<\/h2>\n

GSTR-4 is a GST return that has to be filed by a composition dealer. Unlike a normal taxpayer who needs to furnish 3 monthly returns, a dealer opting for the composition scheme is required to furnish only 1 return which is GSTR 4 once a year by the 30th of April, following a financial year.<\/p>\n

GSTR-4 DUE<\/h2>\n

GSTR-4 is a GST return that has to be filed by a composition dealer. It is a summary return that businesses need to file every year, instead of three monthly returns like normal taxpayers. This return requires a summary of outward supplies, inward supplies, input tax credit (ITC) claimed, and the amount of tax paid. The due date for GSTR-4 is the 30th of April, following a financial year.<\/p>\n

For example, the GSTR-4 for FY 2021-22 is due by 30th April 2022. Until the FY 2018-19, the due date was the 18th of the month after the end of the quarter.<\/p>\n

They are as follows: Any supplier that is unrelated to the restaurant business.<\/p>\n