GSTR-4 Filing Services simple GST for composition dealers.
Annual GSTR-4 return filing for composition scheme taxpayers in India — quarterly CMP-08 payments, annual return preparation, and full composition scheme compliance by experienced Chartered Accountants.
The composition scheme under Section 10 of the CGST Act is a simplified tax option for small dealers, manufacturers, restaurants, and service providers with turnover up to the prescribed limit. They pay GST at a flat rate and file fewer returns — but compliance is still mandatory.
Composition dealers pay tax through Form CMP-08 every quarter and file one annual return in Form GSTR-4. Missing the annual return attracts late fees, and continuous non-filing can lead to compulsory cancellation of the composition status.
NDS Advisors helps composition taxpayers stay fully compliant — quarterly CMP-08 tax payments, accurate GSTR-4 preparation, and advisory on eligibility, transitions to regular scheme, and reverse charge mechanism applicable to composition dealers.
Our GSTR-4 Filing Services
Annual GSTR-4
End-to-end annual GSTR-4 return filing for composition scheme taxpayers.
Quarterly CMP-08
Quarterly statement filing and tax payment under composition scheme.
Eligibility Review
Annual review of turnover and activities to confirm composition scheme eligibility.
RCM Compliance
Computation and payment of GST under reverse charge by composition dealers.
Inward Supply Reporting
Compilation of inward supplies for reporting in GSTR-4 annual return.
Scheme Transition
Advisory on moving from composition to regular scheme or vice versa.
Late Fee Mitigation
Filing of pending GSTR-4 returns with minimised late fee under amnesty schemes.
Notice Handling
Reply to notices for composition non-compliance, mismatch, or wrong scheme opting.
Our Approach
Turnover Review
Aggregate turnover reviewed against composition scheme limits.
Quarterly CMP-08
Quarterly turnover summarised and tax paid through CMP-08.
Annual Compilation
Outward and inward supply data compiled for the full financial year.
Return Preparation
GSTR-4 prepared with tax, RCM, and inward supply tables.
Filing & Confirmation
Return filed before 30th April and acknowledgement shared.
Why It Matters
Frequently Asked Questions
GSTR-4 is the annual return filed by taxpayers registered under the GST composition scheme.
Every dealer registered under the composition scheme under Section 10 of the CGST Act must file GSTR-4.
GSTR-4 is filed annually by 30th April of the financial year following the relevant year.
CMP-08 is the quarterly statement for tax payment while GSTR-4 is the annual return for composition taxpayers.
Late fee for GSTR-4 is Rs. 50 per day, capped at Rs. 2,000 (or Rs. 500 for Nil returns).
Composition Dealer Needing GSTR-4 Filing?
From quarterly CMP-08 to the annual GSTR-4 return — get specialist GST support designed for composition scheme taxpayers, with full compliance year after year.
File GSTR-4 With Us or call +91 9819 000 511