GSTR-4 is a GST Return that has to be filed by a Composition Dealer. Unlike a normal taxpayer who needs to furnish 3 monthly returns, a dealer opting for the composition scheme is required to furnish only 1 return which is GSTR-4. GSTR-4 is a quarterly return for Composition Scheme Dealer. Before filing gstr 4 return we should prepare it using this offline utility provided by GSTN. This Video guide you how to open gstn portal and download offline tool. Explain how to download gstr 4 offline utility for composition scheme in gst.
