GSTR-4 Return Filing – Due Date, Filing Process & Late Fees (2026 Guide)
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GSTR-4: Return Filing – Due Date, Filing Process & Late Fees (2026 Guide)

If you are registered under the GST Composition Scheme, filing GSTR-4 is an essential annual compliance requirement. While the compliance burden under composition is lower compared to regular GST taxpayers, missing the GSTR-4 filing can lead to penalties and legal issues.

In this guide, we explain GSTR-4 return filing in India, including due dates, step-by-step filing process, late fees, and important compliance tips.

What is GSTR-4?

GSTR-4 is an annual return that must be filed by taxpayers who have opted for the GST Composition Scheme.

Earlier, GSTR-4 was filed quarterly, but now:

  • Tax is paid quarterly through CMP-08
  • GSTR-4 is filed once annually

This return provides a summary of all transactions carried out during the financial year.

Who is Required to File GSTR-4?

You need to file GSTR-4 if:

✔ You are registered under the GST Composition Scheme
✔ You were a composition taxpayer for any part of the financial year
✔ You have an active GST registration under composition

Not Applicable For:

  • Regular GST taxpayers
  • Non-resident taxable persons
  • Input Service Distributors
  • E-commerce operators

GSTR-4 Due Date

The due date for filing GSTR-4 is:

30th April of the following financial year

Example:

For FY 2024–25 → Due date is 30th April 2025

⚠ It is important to file before the due date to avoid late fees and penalties.

Details Required in GSTR-4

The return includes summary-level information such as:

  • Inward supplies (purchases)
  • Outward supplies (sales)
  • Import of services
  • Tax payable details
  • Taxes paid via CMP-08
  • Interest and late fees (if applicable)

Most fields are auto-populated based on previous filings, making the process simpler.

Step-by-Step GSTR-4 Filing Process

Follow these steps to file GSTR-4 online:

Step 1: Login to GST Portal
Visit the official GST portal and log in using your credentials.

Step 2: Go to Returns Dashboard
Navigate to:
Services → Returns → Annual Return

Step 3: Select Financial Year
Choose the relevant financial year for filing.

Step 4: Open GSTR-4
Click on “Prepare Online” under GSTR-4.

Step 5: Enter Required Details
Fill in:

  • Inward supplies (including reverse charge)
  • Outward supplies summary
  • Tax liability
  • Taxes already paid (CMP-08)
  • Interest/late fees (if applicable)

Step 6: Preview the Return
Download the draft summary and verify all details carefully.

Step 7: Submit the Return
Click on Submit after verifying all data.

Step 8: File Return
File using:

  • DSC (Digital Signature Certificate), or
  • EVC (Electronic Verification Code)

Step 9: ARN Generated
After successful filing, an Acknowledgement Reference Number (ARN) is generated.

Late Fees for GSTR-4

If GSTR-4 is not filed within the due date, late fees are applicable.

Late Fee Structure:

  • ₹50 per day (₹25 CGST + ₹25 SGST)
  • ₹20 per day for NIL return

Maximum Late Fee:

  • ₹2,000 (₹1,000 CGST + ₹1,000 SGST)

Interest on Late Payment

If tax liability is unpaid:

  • Interest is charged at 18% per annum
  • Calculated from due date till actual payment

Penalties for Non-Filing

Failure to file GSTR-4 may result in:

  • Accumulated late fees
  • GST notices from authorities
  • Suspension or cancellation of GST registration
  • Legal complications

Common Mistakes to Avoid

  • Missing the due date
  • Incorrect reporting of turnover
  • Not reconciling CMP-08 payments
  • Ignoring auto-populated data
  • Wrong tax calculation
  • Not filing NIL return

Benefits of Timely GSTR-4 Filing

✔ Avoid late fees and penalties
✔ Maintain GST compliance
✔ Reduce risk of notices
✔ Improve business credibility
✔ Smooth financial operations

Tips for Hassle-Free Filing

  • Maintain proper bookkeeping records
  • Reconcile quarterly CMP-08 payments
  • Use accounting software (Tally, Zoho, etc.)
  • Verify auto-populated data carefully
  • Consult a GST expert if needed

FAQs – GSTR-4 Return Filing

1. Is GSTR-4 mandatory for composition dealers?
Yes, it is mandatory for all taxpayers registered under the GST Composition Scheme.

2. What is the difference between CMP-08 and GSTR-4?
CMP-08 is a quarterly tax payment form, while GSTR-4 is an annual return.

3. Can GSTR-4 be revised after filing?
No, once filed, GSTR-4 cannot be revised.

4. Is NIL GSTR-4 required?
Yes, even if there are no transactions, NIL return must be filed.

5. What happens if I don’t file GSTR-4?
Late fees, interest, and possible cancellation of GST registration may occur.

Final Thoughts

GSTR-4 is a crucial compliance requirement for businesses under the GST Composition Scheme. While the filing process is relatively simple, errors or delays can lead to unnecessary penalties.

By maintaining accurate records and filing on time, businesses can stay compliant and avoid regulatory issues.