FORM GSTR-4 - Annual composition return reconciled to four CMP08 payments
The composition financial year ends and the annual return reconciles its quarterly statements.
Responsible actor: An eligible composition taxpayer, not a regular monthly taxpayer. Provision: Section 39(2); rule 62; current June30 annual deadline.
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
Operative law and exact form amendments checked on 21 October 2026. The stated period and fictional assumptions control this unsigned model; no filing, payment or refund is simulated.
Worked facts and completed entries
Independent composition Branch C: FY 2025–26 turnover 8000000, all eligible intra-State taxable trading supplies under ordinary 1% composition (CGST 40000/SGST 40000); preceding-year turnover 9000000. Four CMP08s each cover 2000000 and tax 10000 per head, all paid. No exempt turnover, RCM, import, TDS/TCS or refund. The annual model is dated 25 June 2026, before the current 30 June deadline.
Year and 1–3
| Year | FY 2025–26 |
|---|---|
| 1. GSTIN | 29AABCA0000A1ZT |
| 2(a)/(b). Legal/trade name | Aster Learning Supplies Private Limited (fictional) /Aster Learning Supplies |
| 3(a). Prior-year turnover | 9000000 |
| 3(b)/(c). ARN/date | Not generated: this is an unfiled teaching model; no portal ARN simulated |
4. Consolidated inward supplies
| Branch | Supplier GSTIN | Invoice/date/value | Rate | Taxable | IGST | CGST | SGST | Cess | POS |
|---|---|---|---|---|---|---|---|---|---|
| 4A registered, non-RCM | 27AABCB0000B1ZU | EDU-COMP-IN1 /15 April 2025 /5900000 | 18% | 5000000 | 900000 | 0 | 0 | 0 | Karnataka29 |
| 4B registered RCM | Not applicable | Not applicable | 0 | 0 | 0 | 0 | 0 | 0 | Not applicable |
| 4C unregistered | Not applicable | No inward supply | 0 | 0 | 0 | 0 | 0 | 0 | Not applicable |
| 4D import service | Not applicable | Not applicable | 0 | 0 | 0 | 0 | 0 | 0 | Not applicable |
5. CMP08 self-assessed summary
| Particular | IGST | CGST | SGST/UTGST | Cess |
|---|---|---|---|---|
| Outward value 8000000 | 0 | 40000 | 40000 | 0 |
| RCM inward value 0 | 0 | 0 | 0 | 0 |
| Tax paid total | 0 | 40000 | 40000 | 0 |
| Interest paid | 0 | 0 | 0 | 0 |
6. Rate-wise annual liability
| Supply type | Composition rate | Value | IGST | CGST | SGST | Cess |
|---|---|---|---|---|---|---|
| Outward trading | 1% combined | 8000000 | 0 | 40000 | 40000 | 0 |
| Inward RCM | Not applicable | 0 | 0 | 0 | 0 | 0 |
| Total | 1% selected | 8000000 | 0 | 40000 | 40000 | 0 |
7. TDS/TCS credit
| Deductor/ECO GSTIN | Not applicable: none received |
|---|---|
| Gross value /Central /State | 0 /0 /0 |
8. Payable and paid
| Head | Tax due | CMP08 paid | Balance | Interest due/paid | Latefee due/paid |
|---|---|---|---|---|---|
| IGST | 0 | 0 | 0 | 0/0 | 0/0 |
| CGST | 40000 | 40000 | 0 | 0/0 | 0/0 |
| SGST | 40000 | 40000 | 0 | 0/0 | 0/0 |
| Cess | 0 | 0 | 0 | 0/0 | 0/0 |
9. Cash-ledger refund
| Head | Tax/interest/penalty/fee/other | Debit entry | Bank selection |
|---|---|---|---|
| IGST | 0 for every component | Not applicable: no claim | Not selected: no refund claim |
| CGST | 0 for every component | Not applicable: no claim | Not selected: no refund claim |
| SGST | 0 for every component | Not applicable: no claim | Not selected: no refund claim |
| Cess | 0 for every component | Not applicable: no claim | Not selected: no refund claim |
Verification and execution
Meera Rao, authorised director solemnly affirms the entries match the stated fictional facts and no material fact is concealed. Place: Bengaluru; date:25 June 2026; name/status: Meera Rao, authorised director. Signature: not executed. No actual DSC, bank instruction, filing acknowledgement or official approval is reproduced.
How this form moves the matter forward
- Confirm the exact person/registration and period; these returns do not substitute for one another.
- Complete the source table sequence, reconcile invoices/credit/stock and the correct cash or credit-ledger treatment, and check the actual due date/extension.
- File with the real authenticated signatory and portal-generated references. Preserve payment and recipient/return reconciliation; the fictional model creates no filing, approval or refund.
Evidence supporting these entries
- Actual registration, period, invoice/note and relevant tax/stock/service evidence
- Tax-head calculation and correct cash/credit/deposit reconciliation
- Actual portal acknowledgement, payment/debit records and applicable return/recipient matching
Additional primary authority: Current CGST Act: sections 10/17(5)/20/29(5)/39/45/51/52/54/55; current actor, credit and filing distinctions..
Additional primary authority: Current CGST rules 39,62–67,81/82/95 and 44; ordinary due dates and case-specific return conditions..
Additional primary authority: Notification 12/2024-Central Tax: paragraph 33 page 29 GSTR4 June30 deadline; paragraph 35 page 29 GSTR5₹1-lakh threshold; paragraphs 37/38 pages 29–31 GSTR7 invoice/GSTR8POS fields..
Additional primary authority: Notification 09/2025-Central Tax page 1: rule 32GSTR3B from 11 February 2025; rules 8/37/38(ii) from 1 April 2025, including GSTR7 invoice/GSTR8POS amendments..
Period and legal consequences
GSTR4 is the annual composition return; CMP08 is the quarterly statement and payment. The ordinary annual deadline is 30 June from FY 2024–25 onward, replacing the historical source instruction of 30 April. This composition taxpayer cannot claim the inward IGST of 900000 as ITC or separately collect ordinary GST. All composition tax is paid in cash and reconciled to the four quarterly statements. This PDF generates no payment or refund.
Primary source and exact locator
Official notified form source: Actual GSTR-4 fields and instructions at PDF pages 154–157. Later amendments expressly cited on this page control conflicting historical wording..
CGST Act and government-hosted Act and Rules compilation - Section 39(2); rule 62; current June30 annual deadline. Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
An eligible composition taxpayer, not a regular monthly taxpayer. The composition financial year ends and the annual return reconciles its quarterly statements.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
Actual registration, period, invoice/note and relevant tax/stock/service evidence; Tax-head calculation and correct cash/credit/deposit reconciliation; Actual portal acknowledgement, payment/debit records and applicable return/recipient matching.