17 Sep 2018Posted By: Mudit Handa

What are the changes in GST return filing for Composition taxpayers?

It is evident that all the citizens who have GST Registration under the Composition Scheme need to file the Form GSTR-4 on a quarterly basis. In this respect, the GST experts have recently presented certain key modifications in the structure of the form GSTR-4.


#1. Who needs to file the GSTR-4 return?

Among all types of GST returns, the form GSTR-4 is meant for those tax assessees who have opted for the GST registration under the Composition Scheme in the new GST regime. According to the GST laws, the taxpayers under the GST composition scheme shall file just one return in each quarter as opposed to 3 monthly returns, similar to the compliance requirement for an ordinary or regular taxpayer.


#2. What are the key changes made by GST authorities in GSTR-4?

The eminent tax experts have brought forward numerous new modifications in the GST return filing procedure for the form GSTR-4. These are briefly described as follows-

  • GST Return online creation and submission
  • Simple Nil-GST return filing
  • Easy to use features along the lines of GSTR-3B
  • Objective-type return filing process
  • Question-based GST return filing procedure

#3. What is all about the online creation and submission of Form GSTR-4?

The option for filing and submitting the GSTR-4 return is currently accessible at the GST portal.


#4. How easy is the new GST Return Filing online under the new GSTR-4 model?

  • No doubt, the GST return filing procedure for the citizens with GST registration under the Composition Scheme has been made amazingly simple.
  • Now, the GSTR-4 will appear in the form of a questionnaire, wherein the user will be able to select just those tables that are compulsory to be filled.


#5. Which are the convenient aspects of the new GSTR-4 model?

The GST council has introduced a few user-friendly features in the GSTR-4 return. These resemble the alterations that were made in February 2018 for the filing of GST Return online as regards the form GSTR-3B. Some of those highlights are mentioned as follows-

  • The taxpayers can now enter the amounts of either CGST or SGST/UTGST. The portion of other GST will get auto-updated.
  • The option of saving the Form GSTR-4 on confirming the entered details of transactions is now open. Presently, one can certainly fill subsequent details later on.
  • The “Submit” option, which locks the entered amounts and shows the liability thereof, is henceforth not needed to be hit. The alterations can be done to any table before continuing to the payment alternative.


#6. How will the current GST return filing procedure be faster than before?

Obviously, the new GST return filing procedure for form GSTR-4 will be faster than ever before! The whole procedure will be objective type, wherein-

  • Just those tables will be filled for which the citizen has chosen 'Yes'.
  • In the event that a citizen has selected 'Yes' but has no detail to fill, at that point, the table may either be loaded up with a zero figure or the option might be changed to 'no'.
  • If there should be an occurrence of any detail of liabilities relating to past period(s) or previous return(s), 'Nil' alternative henceforth won't be given.
  • Plus, the options for "Submit GSTR-4" and "Document GSTR-4 with DSC/EVC" have been replaced with a new "Continue to File" button.


#7. How to file a Nil GSTR-4 return?

In case anyone has to file a Nil-return, he would not be required to fill in any detail. Rather, the return can be filled upon authentication.

These are some of the recently presented easy and user-friendly changes in GST return filing procedure for form GSTR-4.

If you need any sort of assistance with regard to GST registration in India or GST return filing procedure, feel free to contact our business advisor at 8881-069-069.

Give a Reply

Fill up the form

E-startupIndia Mobile App


Download our free Android App and get realtime update on your order status.
Easily connect with our professionals handling your order over chat & mobile.
Never miss business compliances due date with advance notifications.

Get E-startupIndia in your mobile

Why Choose Us

e-startupindia member of GOOGLE

Serving business owners with an Average 4.8+ Google Rating.

e-startupindia certified #AxixBank

Trusted by Axis bank to cater its clients all licensing & compliance needs.

e-startupindia NG Alliance Partner

Providing lending solutions for business needs with NeoGrowth.

e-startupindia Google Partner

Open Neo bank account worldwide & provides cross-border remittance solutions.

e-startupindia member of CII

E-startupindia is a Proudly Member of Confederation of Indian Industry.The CII is a premier business association in India which works to create an environment.

e-startupindia certified #Etstartupindia

E-Startup India is duly certified under GOI's Startup India scheme and is renowned for our tech-driven solutions for business & legal services requirements for MSMEs.

e-startupindia Google Partner

E-Startup India is a Google Partner, which implies we are rigorously involved in assisting SME businesses to market their presence in the digital world.

Popular Services

Private Limited Company | Public Limited Company | One Person Company | Limited Liability Partnership | Partnership Firm | Sole Proprietorship Firm | Section 8 Company Registration | USA Company Registration | UK Company Registration | UAE Company Registration | Singapore Company Registration | Company Registration Hong Kong | Import Export Code | IEC Modification | AD Code Registration | Spice Board Registration | US FDA Certification | ISO 9001 2015 | ISO 14001 EMS | ISO 22000 FSMS | ISO 27001 ISMS | ISO 50001 Energy Management | ISO 45001 | ISO Surveillance | ISO Certification | MSME Registration | FSSAI Registration | Shop Establishment Registration | Barcode Registration | Coffee Board Registration | Startup India Certificate | ZED Certification | Trademark | Trademark Objection Reply | Trademark Opposition | Trademark Hearing | Trademark Formality Check Fail | Website Development | Patent | Copyright | Design Registration | Business Name Suggestion | Logo Designing | Trademark Assignment Service | GST Registration | GST Modification | GST Cancellation | GST Return Filing | GST Invoice Software | UIN Registration | Income Tax Return | Income Tax Notice | Income Tax Refund | Income Tax Assessment | TDS Return Filing | Form 15CA / CB | Professional Tax Registration | 12A and 80G Registration | FCRA Registration | CSR Registration | Project Report | Pitch Deck | Seed Fund Startup India | Accounting for Ecommerce | Virtual cfo services in india | Bookkeeping & Accounting | Private limited Company Annual Compliance | Form INC-22A | Form 15CA / CB | Company Strike Off | Commencement of Business | Fssai annual return | Online CA Consultancy | Income Tax Return Filling | LLP Annual Compliances | Form DIR-3 KYC | Virtual Office for Company Registration |


  • e-startupindia South Asia's Leading Multimedia News Agency
  • Business Standard
  • e-startupindia Outlook
  • e-startupindia Htmedia
  • e-startupindia Yahoo News
  • e-startupindia New Delhi Times
  • e-startupindia India.com
  • e-startupindia IBTN9