GSTR-4 Filing Services in Delhi

Looking for reliable GSTR-4 Filing Services in Delhi? Kyna FinTax Associates provides professional GSTR-4 filing, GST composition scheme compliance, CMP-08 reconciliation, GST annual return filing, and composition dealer support services for traders, manufacturers, shop owners, wholesalers, retailers, restaurants, service providers, and small businesses across Delhi and India.

GSTR-4 is the annual GST return generally filed by taxpayers who have opted for the GST Composition Scheme. Unlike regular taxpayers who file GSTR-9, composition dealers summarize their yearly GST activity in a single annual return through GSTR-4.

Proper and timely GSTR-4 filing helps businesses:

maintain GST compliance
avoid penalties and late fees
reconcile CMP-08 payments
report annual turnover correctly
avoid GST notices
maintain proper composition scheme records

We provide GSTR-4 filing services across:

Dwarka
Janakpuri
Uttam Nagar
Palam
Tilak Nagar
Hari Nagar
Rajouri Garden
Subhash Nagar
Mayapuri
Naraina
Kirti Nagar
Rohini
NSP
Pitampura
Punjabi Bagh
Paschim Vihar
Patel Nagar
Karol Bagh
Connaught Place
Laxmi Nagar
Shahdara
Preet Vihar
Okhla
Bawana
Narela
West Delhi
South Delhi
North Delhi
South West Delhi

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Kyna FinTax Associates provides complete professional assistance.

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What is GSTR-4?

GSTR-4 is an annual GST return generally filed by taxpayers registered under the GST Composition Scheme.

It is used to report:

annual turnover
outward supplies
inward supplies
tax liability
CMP-08 tax payments
reverse charge purchases

GSTR-4 acts as the annual compliance return for composition taxpayers under applicable GST provisions.

Who Should File GSTR-4?

GSTR-4 may generally apply to taxpayers who have opted for the GST Composition Scheme.

Suitable for:

traders
manufacturers
retailers
wholesalers
restaurants
shop owners
small businesses
eligible service providers

GSTR-4 Eligibility & Turnover Limits

To file GSTR-4, businesses must generally be eligible under the GST Composition Scheme.

Traders & Manufacturers

Eligible turnover limit is generally:

Up to ₹1.5 Crore

For certain special category states and North-Eastern states, the turnover limit may generally be:

Up to ₹75 Lakhs

under applicable GST provisions.

Service Providers

Eligible service providers may generally opt for the composition scheme up to:

₹50 Lakhs

under applicable GST notifications.

What Happens if Turnover Exceeds the Limit?

If aggregate annual turnover exceeds the prescribed composition scheme limit during the financial year:

the taxpayer may generally need to shift to the regular GST scheme
composition benefits may no longer apply
regular GST return filing may become applicable

Businesses should monitor turnover carefully to maintain GST compliance.

Due Date for GSTR-4 Filing

Standard Due Date

The standard due date for GSTR-4 filing is generally:

30th June

following the end of the relevant financial year unless extended through government notifications.

Example:
For FY 2025-26, the due date may generally be 30th June 2026 unless extended.

Frequency of GSTR-4 Filing

GSTR-4 is generally filed:

Once Every Financial Year

It replaced the older quarterly GSTR-4 filing system for composition taxpayers.

Important Prerequisite Before Filing GSTR-4

Taxpayers generally need to file all quarterly:

CMP-08 statements

before filing GSTR-4 on the GST portal.

Structure of GSTR-4

GSTR-4 generally contains multiple sections related to purchases, sales, and tax payments.

Table 4 – Inward Supplies (Purchases)

This section generally includes:

purchases from registered suppliers
purchases under reverse charge
purchases from unregistered suppliers
import of services

Table 4A

Purchases from registered suppliers (non-RCM).

Table 4B

Purchases attracting Reverse Charge Mechanism (RCM).

Table 4C

Purchases from unregistered suppliers.

Table 4D

Import of services details.

Table 5 – CMP-08 Tax Payments

This section generally contains:

self-assessed tax paid
quarterly CMP-08 details
auto-populated payment information

Table 6 – Outward Supplies

This section generally includes:

annual sales turnover
tax rate-wise outward supply details
final annual tax liability

Common Reasons for GSTR-4 Mismatch

GST mismatch issues may generally arise due to:

incorrect CMP-08 reporting
sales mismatch
RCM reporting errors
incorrect annual turnover
missing purchase records
incorrect outward supply reporting
reconciliation errors

Documents Required for GSTR-4 Filing

Common Documents Required

GST Login Credentials
CMP-08 Statements
Sales Summary
Purchase Records
Tax Payment Details
Bank Statements
RCM Purchase Details
Annual Turnover Summary
GST Records

Step-by-Step GSTR-4 Filing Process

Step 1 – Review CMP-08 Filings

Our experts review all quarterly CMP-08 statements filed during the year.

Step 2 – Verify Sales & Purchases

Annual:

sales turnover
inward supplies
RCM purchases
tax payments

are verified carefully.

Step 3 – GST Reconciliation

CMP-08 data and annual GST records are reconciled.

Step 4 – Prepare GSTR-4

The annual GST return is prepared after reconciliation and review.

Step 5 – Online Filing

GSTR-4 is filed online through the GST portal using:

DSC
EVC verification

under applicable GST procedures.

Late Fees & Penalties for GSTR-4

Late filing of GSTR-4 may generally attract:

late fees
interest liability
GST notices
compliance issues

Nil Return Late Fee

Generally:

₹20 Per Day

subject to applicable caps and provisions.

Other Than Nil Return

Generally:

₹50 Per Day

subject to applicable caps and provisions.

Interest on Unpaid Tax

Interest may generally apply on unpaid GST liability after the due date under applicable GST provisions.

Important Tips Before Filing GSTR-4

Reconcile CMP-08 Data

Businesses should ensure annual sales match quarterly CMP-08 filings.

Maintain Purchase Records

Composition dealers should maintain:

inward supply records
RCM purchase details
annual purchase summary

properly.

Verify Reverse Charge Liability

RCM liability should be reviewed carefully before annual filing.

Review Annual Turnover

Incorrect turnover reporting may lead to:

notices
composition scheme issues
GST mismatch

Benefits of Professional GSTR-4 Filing Services

Professional GST assistance helps businesses:

maintain composition scheme compliance
reduce mismatch risk
avoid late fees
improve annual GST accuracy
avoid notices and penalties
maintain proper records

Why Choose Kyna FinTax Associates?

Kyna FinTax Associates provides professional GSTR-4 filing services in Delhi with complete composition GST compliance support.

Our Strengths

Experienced GST Consultants
Composition Scheme Expertise
Fast Filing Process
Affordable Pricing
WhatsApp Support
Delhi-Based Professional Team
Secure Documentation Process
Online GST Filing Support

Frequently Asked Questions (FAQs)

Is GSTR-4 mandatory for composition dealers?

Eligible composition taxpayers may generally need to file GSTR-4 under applicable GST provisions.

Can GSTR-4 be filed without CMP-08?

Generally, quarterly CMP-08 statements should be filed before GSTR-4 filing.

What happens if turnover exceeds composition scheme limit?

The taxpayer may generally need to shift to the regular GST scheme under applicable provisions.

Is CA certification required for GSTR-4?

Generally, composition taxpayers may file GSTR-4 through self-certification using DSC or EVC.

Why is CMP-08 reconciliation important?

Proper reconciliation helps avoid:

GST mismatch
incorrect turnover reporting
compliance issues
GST notices

Related Services

CMP-08 Filing Services
GST Composition Scheme Registration
GST Return Filing Services
GST Notice Support
GST Reconciliation Services
GST Consultancy Services

Get Professional Help for GSTR-4 Filing in Delhi

Looking for reliable GSTR-4 filing services in Delhi? Contact Kyna FinTax Associates for fast and hassle-free GST composition scheme compliance support.

Kyna FinTax Associates

WZ-1390/Z2, 3rd Floor, Nangal Raya Extension, South West Delhi – 110046
Phone / WhatsApp: +91 74210 82222
Email: services@kynafintax.com
Website: https://kynafintax.com