2 min read
•
Apr 11, 2025
GSTR-4
GSTR-4 is a GST return filed by taxpayers who have opted for the Composition Scheme under the Goods and Services Tax (GST) in India. Unlike regular taxpayers who file monthly returns, composition dealers file GSTR-4 annually. This return contains details of outward supplies, tax paid, and summary of inward supplies under reverse charge.