For businesses registered under the GST Composition Scheme, timely filing of GSTR-4 is essential to avoid penalties and maintain compliance. Many taxpayers often confuse CMP-08 quarterly payments with GSTR-4 annual return filing.
In this detailed guide, Neeraj Bhagat & Co. explains the due date, filing process, late fees, and important compliance points for GSTR-4.
GSTR-4 is the annual GST return to be filed by taxpayers who have opted for the Composition Scheme.
This return contains:
- Summary of outward supplies (sales)
- Inward supplies (purchases)
- Tax payable
- Tax paid through CMP-08
- Interest and late fees, if any
Composition dealers must file CMP-08 every quarter for tax payment and GSTR-4 once annually for return reporting.
Who Needs to File GSTR-4?
The following taxpayers must file GSTR-4:
- Traders under composition scheme
- Manufacturers under composition scheme
- Restaurants (not serving alcohol) under composition scheme
Even if the GST registration was cancelled or composition was opted out during the year, GSTR-4 is still required for the relevant period.
GSTR-4 Due Date
Latest Due Date Update
From FY 2024-25 onwards, the due date for filing GSTR-4 has been extended to:
30th June of the following financial year
For example:
- FY 2025-26 → Due by 30 June 2026
This revised due date applies to future years unless changed by government notification.
Details Required in GSTR-4
You need the following information before filing:
- GSTIN
- Legal business name
- Annual turnover details
- Outward supplies summary
- Purchase details
- Tax paid via CMP-08
- Interest payable
- Late fee payable
Step-by-Step GSTR-4 Filing Process
Step 1: Login to GST Portal
Go to GST portal and log in using your GST credentials.
Step 2: Navigate to Annual Return
Go to:
Services → Returns → Annual Return
Select the financial year and choose GSTR-4.
Step 3: Enter Outward Supply Details
Report the total turnover and outward taxable supplies for the financial year.
Step 4: Add Inward Supply Details
Include purchase details from registered and unregistered suppliers.
Step 5: Verify Tax Paid
The portal auto-populates tax already paid through CMP-08.
Cross-check the figures carefully.
Step 6: Pay Additional Liability (If Any)
If any tax, interest, or late fee is payable, generate challan and pay online.
Step 7: Submit & File
Use:
- DSC for companies/LLPs
- EVC / OTP for proprietorship and other taxpayers
Once filed, ARN will be generated.
Late Fees for GSTR-4
If GSTR-4 is not filed by the due date, late fees apply.
Standard Late Fee
- ₹50 per day (₹25 CGST + ₹25 SGST)
Nil Return Late Fee
- ₹20 per day (₹10 CGST + ₹10 SGST)
Maximum Late Fee
The total late fee is subject to prescribed caps as notified by GST authorities.
Important Points to Remember
- CMP-08 must be filed for all quarters before GSTR-4 filing
- Nil return must also be filed if no transactions
- Filing delay may lead to notices and penalties
- Interest may apply on delayed tax payment
Common Mistakes to Avoid
- Missing CMP-08 quarterly filings
- Incorrect turnover reporting
- Ignoring nil returns
- Filing after due date
- Mismatch in tax paid details
Why Professional Assistance Matters
GST compliance errors can lead to notices and unnecessary penalties.
At Neeraj Bhagat & Co., we help businesses with:
- GST return filing
- Composition scheme compliance
- GSTR-4 and CMP-08 filing
- GST notices & reconciliations
Frequently Asked Questions (FAQs)
1. Is GSTR-4 filed monthly or annually?
GSTR-4 is filed annually by composition taxpayers.
2. What is the due date of GSTR-4 for FY 2025-26?
The due date is 30 June 2026.
3. Is GSTR-4 mandatory for nil return?
Yes, nil return filing is mandatory.
4. What is the penalty for late filing?
Late fees are charged per day until filing, subject to prescribed maximum limits.
