GSTR-4
Definition
The annual return filed by taxpayers registered under the GST composition scheme. It summarises the year's outward supplies and tax paid at the flat composition rate, and replaced the earlier quarterly composition return.
Common questions
Who files GSTR-4?
Taxpayers who have opted for the composition scheme for part or all of the financial year.
Related Terms in India GST
GSTR-5
The GST return filed by a non-resident taxable person registered in India for a short period. It reports outward and inward supplies and the tax payable during the registration period.
GSTR-6
The monthly return filed by an Input Service Distributor (ISD) reporting the input tax credit received and the manner in which it has been distributed to the branches or units that share a common PAN.
GSTR-7
The monthly return filed by persons required to deduct tax at source (TDS) under GST. It reports the GST-TDS deducted, the deductees, and the tax deposited, and lets the deductee claim the deducted amount as credit.
GSTR-8
The monthly return filed by e-commerce operators who collect tax at source (TCS) under GST. It reports supplies made through the platform and the TCS collected on behalf of the sellers.
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