Prerequisites to file GSTR-4 (Annual) on the GST portal
Before preparing and filing GSTR-4, composition taxpayer must have satisfied the following conditions:- Registered and opted for the composition scheme at least one day during the relevant financial year.
- Filed all the relevant form CMP-08 statements for all the quarters of the fiscal year.
- Make a note of the aggregate turnover registered for the preceding fiscal year.
A step-by-step guide to file GSTR-4 on the GST portal
The steps to file annual GSTR-4 online is as follows: Step 1: Log in to the GST portal and navigate to Services > Returns > ‘Annual Return’ option.





















- Negative values are allowed in tables 4A, 4B, 4C, 4D and 6.
- You can edit/delete entries anytime before filing by clicking on ‘Edit/Delete’ icons under the Action column.
- Use the ‘Search’ field to find a list of added records
- ‘Records Per Page’ drop-down list allows you to fix a particular number of records to be displayed on the page.
- Use the ‘Download CSV’ link to download the added details in CSV format.














- The status of return changes to ‘Filed’.
- Application Reference Number (ARN) gets generated and displayed on the screen.
- A confirmation message is sent via SMS and email registered with the GST portal.
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