GSTR-4 is the annual return for composition dealers, due June 30th. Learn about eligibility, non-revisable filings, and late fees for non-compliance.
GSTR-4 is the annual return filed by composition scheme taxpayers, summarising their outward supplies, inward supplies liable to reverse charge and tax paid for the financial year. Filing GSTR-4 on time avoids hefty late fees and keeps composition status intact.
Composition scheme taxpayers are required to submit GSTR-4 annually. Prior to the 2018-19 financial year, GSTR-4 was a quarterly filing requirement. However, this was superseded by Form CMP-08, which is now submitted quarterly. This article explores essential information regarding GSTR-4 filing, including its applicability, turnover thresholds, submission deadlines, and associated late fees.
Recent Updates: An advisory issued by GSTN on June 7, 2025, imposed a restriction preventing taxpayers from filing GSTR-4 more than three years after its original due date. This change is scheduled to be implemented on the GST portal starting from the July 2025 tax period.
What is the GSTR-4 Form?
The GSTR-4 form represents the Goods and Services Tax (GST) annual return designated for taxpayers registered under the composition scheme. In contrast to standard taxpayers who file two monthly returns and one annual return (subject to specific exemptions), composition dealers must submit Form CMP-08 quarterly and GSTR-4 annually by June 30th after the conclusion of the financial year.
GSTR-4 Filing Deadline
The GSTR-4 form mandates annual submission. The deadline for filing GSTR-4 is June 30th of the year immediately succeeding the financial year in question. For instance, the GSTR-4 for the financial year 2024-25 must be filed by June 30, 2025. This revision was officially announced through CGST Notification 12/2024 on July 10, 2024. Before the 2018-19 financial year, the filing deadline was the 18th of the month following each quarter. Additionally, GSTR-4 cannot be submitted more than three years after its designated due date. This particular modification will become active on the GST portal starting with the July 2025 tax period, as per a GSTN advisory issued on June 7, 2025.
GSTR-4 Eligibility Criteria
Taxpayers registered under the composition scheme are obligated to file GSTR-4. Consequently, there isn’t a specific turnover limit solely for filing GSTR-4 itself. The return also applies to the special composition scheme introduced for service providers via CGST (Rate) Notification No. 2/2019, dated March 7, 2020, effective from the financial year 2019-20.
GSTR-4 Turnover Threshold
The turnover restriction for GSTR-4 aligns with the eligibility criteria for taxpayers opting into the composition scheme. Under the GST Composition Scheme, manufacturers, traders, and restaurants (excluding alcoholic beverage providers) are eligible if their annual turnover does not exceed Rs 1.5 crore in standard states or Rs 75 lakh in specific special category states. For service providers, the turnover cap is Rs 50 lakh. This scheme simplifies tax obligations by enabling fixed-rate GST payments on turnover and quarterly return submissions, primarily benefiting small businesses involved in intra-state transactions.
Modifying GSTR-4 After Submission
Once GSTR-4 has been submitted on the GSTN Portal, it cannot be amended.
GSTR-4 Late Fees and Penalties
The most recent regulations stipulate a late fee of Rs. 50 per day, capped at a maximum of Rs. 2,000. If there is no tax liability, the maximum late fee imposed is Rs. 500. Previously, a daily late fee of Rs. 200 was applied for GSTR-4 submissions past the due date, with a maximum penalty of Rs. 5,000.
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Frequently Asked Questions
Who files GSTR-4?
Taxpayers registered under the GST composition scheme file GSTR-4 annually.
What is the GSTR-4 due date?
GSTR-4 is due by 30th June following the end of the financial year.
What is the late fee for GSTR-4?
A per-day late fee applies subject to a cap; a nil return also attracts a reduced capped fee.
Is CMP-08 different from GSTR-4?
Yes. CMP-08 is the quarterly tax-payment statement, while GSTR-4 is the annual return for composition dealers.
