GSTR-4 Due Date — Filing Calendar 2026-27
Due Date
30th April each year
What is GSTR-4?
GSTR-4 is the annual return filed by GST Composition Scheme taxpayers. It consolidates the quarterly CMP-08 payments made during the year and provides a summary of all purchases and supplies. It is filed once a year for the preceding financial year.
Who files it?
All GST Composition Scheme taxpayers must file GSTR-4 annually by 30th April of the following financial year. Even if business activity was nil during the year, a nil GSTR-4 must be filed.
Frequently Asked Questions — GSTR-4
When is GSTR-4 due for FY 2025-26?
GSTR-4 for FY 2025-26 is due on 30th April 2026.
What information is reported in GSTR-4?
GSTR-4 includes inward supplies from registered and unregistered suppliers, import details, advance payments, and a summary of CMP-08 payments made during the year. It reconciles the annual tax liability with quarterly payments.
Can GSTR-4 be filed after the due date?
Yes, but with a late fee of ₹200 per day, capped at ₹2,000. Repeated non-filing can result in suspension or cancellation of the composition registration.
Is GSTR-4 the same as GSTR-9?
No. GSTR-4 is specifically for Composition Scheme taxpayers and is simpler. GSTR-9 is the annual return for regular taxpayers with detailed reconciliation of all transactions.