Due Dates GSTR-4 (Annual) — Composition Taxpayers
GSTR-4 (Annual) — Composition Taxpayers
CGST Act 2017
Annual return for composition-scheme taxpayers under s.10. Due 30 April of the following FY.
Due dates and late fees
| FY | Due Date | Late Fee | Note |
|---|---|---|---|
| FY 2024-25 | 30 April 2025 | s.47 CGST: ₹50/day capped at ₹2,000 per Notification 21/2021 — VERIFY current cap | For composition dealers who opted in for FY 2024-25. |
| FY 2025-26Current | 30 April 2026 | s.47 CGST — VERIFY the current cap | Same structure; CBIC may re-notify caps. |
| FY 2026-27 | 30 April 2027 | s.47 CGST — VERIFY the current cap |
FY-specific notes
FY 2024-25: For composition dealers who opted in for FY 2024-25.
FY 2025-26: Same structure; CBIC may re-notify caps.
⚠ VERIFY
CBIC has periodically issued waivers / conditional caps for prior-period GSTR-4 filings. Confirm no such waiver applies before advising a taxpayer to pay the standard late fee.
Late fee calculator
Calculate the related statutory fee for this obligation.
Section 47 CGST — Late Fee for GSTR-4 (Composition Annual Return) →