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 …
