Difference between GSTR1 and GSTR 4



GSTR 4 Vs. GSR 1

Difference between GSTR1 and GSTR 4


What is GSTR1 and GSTR 4? How does GSTR1 differ from GSTR 4?


GSTR 1 is monthly Statement of Outward supplies of Goods or Services filed by registered person. The GSTR 4 is a return under GST that needs to be filed once every 3 months by registered tax payers who have signed up for the composition scheme (those who opt for this scheme are known as compounding vendors).

GSTR 1 has to be filed filed on 10th day of month. But GSTR 4 has to be filed on 18th of the month succeeding the quarter.

GSTR 1 has to be filed every taxpayer except Composition Scheme taxpayers, Non-Resident Foreign taxpayers, TDS deductor, E commerce Operators and Input Service Distributors as there are separate returns for them. But GSTR 4 has to be Taxable Person opting for Composition Levy.


Details about GSTR 4and GSTR1 mentioned in this web blog. You may click below links for details about GSTR1 and GSTR 4:


How does GSTR1 work under GST return filing?

Mechanism of GSTR 4 under GST returns filing


This post explains in brief about difference between GSTR 4and GSTR1.

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