GSTR-4 Filing: Due Date, Format, Late Fees, Eligibility & Rules

The GSTR-4 Annual Return is a crucial compliance requirement for taxpayers registered under the Composition Scheme under GST. It provides a consolidated summary of a taxpayer’s turnover, tax liability, and compliance details for the financial year. Understanding its meaning, due date, filing format, and applicable late fees is essential to ensure timely and accurate submission. Proper filing of GSTR-4 not only helps avoid penalties but also maintains smooth compliance with GST regulations, making it an important aspect of financial discipline for small businesses in India.

What is GSTR-4?

GSTR-4 is the annual GST return filed by taxpayers who have opted for the Composition Scheme under the Goods and Services Tax framework. It replaces the earlier system of quarterly return filing that was in place until the financial year 2018-19.

Under the current system, composition dealers file Form CMP-08 every quarter for tax payment purposes. GSTR-4 then serves as the annual return that consolidates all quarterly data, outward supplies, inward supplies and tax paid throughout the financial year.

Unlike regular taxpayers who file monthly or quarterly returns such as GSTR-3B, composition dealers are required to file only one annual return in the form of GSTR-4. This reduces the compliance burden for small businesses.

It is important to note that composition dealers cannot claim Input Tax Credit. They pay tax at a fixed rate on their turnover and report the same through this annual return.

GSTR-4 Applicability: Who Should File It?

GSTR-4 applicability extends to all taxpayers who have opted for the Composition Scheme under GST. This includes businesses that were under the scheme for even a part of the financial year.

The following categories of taxpayers are required to file GSTR-4:

• Traders and manufacturers dealing in goods with an aggregate annual turnover up to ₹1.5 crores.
• Dealers in special category states such as the North-Eastern states and Himachal Pradesh, with a turnover limit of ₹75 lakhs.
• Service providers who have opted for the special Composition Scheme under CGST (Rate) Notification No. 2/2019, with a turnover limit of ₹50 lakhs.

The following taxpayers are not eligible to file GSTR-4:

• Non-Resident Taxable Persons
• Input Service Distributors
• Casual Taxable Persons
• Taxpayers who collect Tax Collected at Source or deduct Tax Deducted at Source

Even if there was no business activity during the financial year, eligible taxpayers must file a Nil GSTR-4 return.

GSTR-4 Turnover Limit

The GSTR-4 turnover limit is directly linked to the eligibility thresholds defined under the GST Composition Scheme. There is no separate turnover limit specified exclusively for filing GSTR-4. The applicable limits are those set for the Composition Scheme itself.

Taxpayers who exceed these thresholds during the year are required to exit the Composition Scheme and transition to regular GST filing.

Also Read: GST Registration Turnover Limits- Threshold, Rules & Applicability

GSTR-4 Due Date and Filing Frequency

The GSTR-4 due date is annual. Composition dealers are required to file this return once a year, covering the entire financial year.

As per the 53rd GST Council recommendation, the due date for GSTR-4 has been revised. From FY 2024-25 onwards, the due date for the GSTR-4 annual return is 30 June of the following financial year.

For example, for FY 2024-25, the GSTR-4 last date is 30 June 2025.

It is important to note that GSTR-4 cannot be filed more than 3 years after the due date. This restriction came into effect from the July 2025 tax period as per a GSTN advisory.

The table below summarises the filing obligations for composition dealers:

GSTR-4 for a financial year cannot be filed if returns for previous periods remain unfiled.

Also Read: GSTR 1 Filing: Due Date, Format, Late Fee & Eligibility

GSTR-4 Format: Understanding the Form Structure

The GSTR-4 format is divided into nine tables, each capturing specific financial information for the financial year. Understanding each section helps in accurate and timely reporting. The form begins with basic auto-populated details and progresses to detailed supply information, tax liability and refund claims.

Tables 1 to 3: Basic Information

These sections capture the GSTIN, legal name, trade name and aggregate turnover of the previous financial year. Most of these fields are auto-populated upon login to the GST portal. The aggregate turnover field may need to be entered manually if not pre-filled.

Table 4: Inward Supplies

This table captures details of all purchases made during the financial year. It is divided into four sub-sections:

• 4A: Supplies from registered suppliers where reverse charge does not apply.
• 4B: Supplies from registered suppliers attracting reverse charge.
• 4C: Supplies from unregistered suppliers.
• 4D: Import of services subject to reverse charge.

Table 5: Summary of Self-Assessed Liability

This section is auto-populated from the CMP-08 statements filed during the four quarters of the financial year. It summarises the total tax liability declared throughout the year, including taxes on outward supplies, reverse charge liabilities and interest paid.

Table 6: Outward Supplies and Reverse Charge

Taxpayers must report tax-rate-wise details of outward supplies made during the year. This includes IGST, CGST, SGST and Cess amounts. Inward supplies attracting reverse charge are also reported here.

Table 7: TDS and TCS Details

This table captures TDS and TCS credits received from suppliers or e-commerce operators. Details required include the GSTIN of the deductor or operator, gross invoice value and the TDS amount deducted.

Table 8: Tax, Interest and Late Fee Payable

This is a consolidated view of tax amounts payable and already paid. It shows the balance tax payable after adjusting amounts paid through CMP-08, along with any interest or late fee due.

Table 9: Refund Claims

If excess tax has been paid, this table allows taxpayers to claim a refund from the Electronic Cash Ledger. Refund claims can be made under the heads of tax, interest, penalty, fee and others.

How to File GSTR-4 Online: Step-by-Step Filing Process

The GSTR-4 filing process is completed entirely online through the official GST portal. The steps below outline the complete process:

1. Log in to the GST portal using your registered credentials.
2. Navigate to Services, then Returns, then Annual Return.
3. Select the relevant financial year and click Search.
4. Click on Prepare Online in the GSTR-4 section.
5. Enter the aggregate turnover for the previous financial year if not auto-populated.
6. Fill in Tables 4 to 7 with details of inward and outward supplies.
7. Verify the auto-populated data in Table 5, which flows from your CMP-08 filings.
8. Click Compute Liabilities to calculate tax, interest and late fees.
9. Pay any remaining liability using the Electronic Cash Ledger.
10. Select the declaration checkbox, choose the authorised signatory and click File GSTR-4.
11. File using either a Digital Signature Certificate for companies and LLPs, or an Electronic Verification Code for proprietorships and other entities.
12. Upon successful filing, an Application Reference Number is generated and a confirmation is sent to the registered mobile number and email address.

GSTR-4 can also be filed using the offline utility available on the GST portal or through approved third-party GST software. Once filed, GSTR-4 cannot be revised, so it is important to verify all details carefully before submitting the return.

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GSTR-4 Late Fees and Penalties

Filing GSTR-4 after the due date attracts a late fee. The GSTR-4 late fees structure is as follows:

In addition to the late filing fees, interest at 18% per annum is charged on any outstanding tax liability from the due date until payment.

The late fee is automatically calculated by the GST portal at the time of filing. It must be paid in cash from the Electronic Cash Ledger before the return can be submitted.

Continued non-filing can result in notices from the GST department and may also restrict the taxpayer from generating e-way bills.

Previously, the late fee was higher, with a maximum cap of ₹5,000. The revised structure with a lower cap provides relief to small businesses and composition dealers.

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Also Read: Everything you need to know about Business Loan – A definitive guide

Difference Between GSTR-4, GSTR-4A and CMP-08

Composition dealers often encounter three related forms. Understanding the distinction between them helps avoid confusion during compliance.

GSTR-4A is a system-generated statement that helps taxpayers cross-verify purchase details uploaded by their suppliers. It should be reviewed before filing the annual GSTR-4 to ensure the accuracy of the data.

Common Mistakes to Avoid When Filing GSTR-4

Filing errors in GSTR-4 can lead to mismatches, notices and penalties. Since the return cannot be revised after filing, accuracy is critical. The following are common mistakes to avoid:

• Not filing all four CMP-08 quarterly statements before attempting to file GSTR-4.
• Reporting incorrect aggregate turnover, which can affect Composition Scheme eligibility.
• Failing to reconcile data in the books of account with CMP-08 filings and GSTR-4A.
• Waiting until the last day to file, which can result in portal congestion and missed deadlines.
• Filing a Nil return when there were actual transactions during the year.
• Not maintaining sufficient balance in the Electronic Cash Ledger to pay differential tax liability.

Reconciling data early and verifying all figures against financial statements before filing. Reduce the risk of errors.

Final Thoughts

GSTR-4 is a simple but important compliance requirement for all taxpayers under the GST Composition Scheme. Filing it accurately and on time ensures that your business remains in good standing with the GST department and avoids unnecessary late fees or penalties.

The annual return consolidates a full year of transactions, making it essential to maintain organised records throughout the year. Reconciling CMP-08 data, verifying inward supply details through GSTR-4A and ensuring the Electronic Cash Ledger has sufficient balance are all steps that make the filing process smoother.

With the due date now set at 30 June of the following financial year, composition dealers have adequate time to prepare. Staying updated on GSTN notifications and filing well before the deadline is always the better approach.

For small business owners looking to grow beyond the Composition Scheme thresholds, maintaining accurate GST records also supports financial credibility when applying for finance.

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FAQs

Q.1. What is GSTR-4 and who needs to file it?

A. GSTR-4 is the annual GST return for taxpayers registered under the Composition Scheme. All composition dealers, including traders, manufacturers and eligible service providers, must file it once a year, even if there was no business activity.

Q.2. What is the GSTR-4 due date for FY 2024-25 onwards?

A. From FY 2024-25 onwards, the GSTR-4 due date is 30 June of the following financial year. This was revised as per the 53rd GST Council recommendation and notified through CGST Notification 12/2024 dated 10 July 2024.

Q.3. What are the GSTR-4 late fees for delayed filing?

A. The late fee is ₹50 per day for returns with tax liability, capped at ₹2,000. For Nil returns, the fee is ₹20 per day, capped at ₹500. Interest at 18% per annum also applies on outstanding tax.

Q.4. Can GSTR-4 be revised after filing?

A. No, GSTR-4 cannot be revised once it has been filed on the GST portal. It is important to verify all details, reconcile data with GSTR-4A and confirm CMP-08 figures before submitting the return.

Q.5. Is GSTR-4 different from CMP-08?

A. Yes. CMP-08 is a quarterly challan-cum-statement used for tax payment by composition dealers. GSTR-4 is the annual return that consolidates all quarterly CMP-08 data along with inward and outward supply details for the full financial year.

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