GSTR-4 Amnesty scheme: What is GSTR-4, who must file, last date, how to file — all your questions answered

The Central Board of Indirect Taxes and Customs (CBIC) has issued a notification for tax assessees who have not filed a GSTR-4 return from July 2017 to March 2022 within stipulated time. Tax assessess have until June 30, 2023 to file all the pending returns in Form GSTR-4. The GSTR-4 Amnesty Scheme aims to provide relief to taxpayers by reducing penalties for pending returns. 

Simply put, the GSTR-4 Amnesty Scheme gives non-filers a chance to clear their pending returns and in turn avoid significant penalties. 

What is the GSTR-4 return?

There are two types of GST registration for taxpayers in the country: regular registration and one under the Composition Scheme. While normal taxpayers need to file monthly returns, using Form GSTR-1, each month or quarter, those opting for the composition scheme are required to furnish only one return a year, using Form GSTR-4.

Who is required to file GSTR-4

Here's a list of tax assessees who can use the GSTR-4 form:  

• A non-resident taxable person
•  A regular taxpayer who has not opted into a composition scheme for any period during the financial year
•  An input service distributor  
• A casual taxable person
•  A person required to Deduct Tax at Source u/s 51  
• A person required to Collect Tax at Source u/s 52  
•  A UIN holder

  
Here's a step-by-step guide you can use to file your GSTR-4 return under the amnesty scheme: 

GSTR-4 amnesty scheme: How to file

Step 1: Log on to the GST portal with the credentials.  
Step 2: Click on the ‘services'  tab and go to ‘returns’.  
Step 3: The concerned taxpayer must select ‘returns dashboard’.  
Step 5: Click on 'quarterly returns GSTR-4' and select ‘prepare online’.  
Step 6: Click on 'next'.  
Step 7: Now, click on ‘preview’ to view all the details submitted by you. It is recommended that you download a PDF copy of the same for future reference.  
Step 8: Click on ‘proceed to file’ in order to compute the interest, late fee (If any) and total tax obligations.  
Step 11:  The taxpayer must file the return and simultaneously authenticate their identity, and can do it either through a digitally signed certificate (DSC) or an electronic verification code (EVC).

Step 12: A message will pop up on the screen with an acknowledgement reference number (ARN), which the user must note down. This message is a confirmation of the fact that the taxpayer has successfully completed the GSTR-4 online filing process. Subsequently, the status of the return will be changed to ‘filed’.