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 June of the following FY (N 12/2024-CT, 10.07.2024, from FY 2024-25).
Due dates and late fees
| FY | Due Date | Late Fee | Note |
|---|---|---|---|
| FY 2024-25 | 30 June 2025 | s.47 CGST + Notification 21/2021-CT (01.06.2021): ₹50/day (₹25+₹25); nil ₹20/day (₹10+₹10); cap ₹2,000 per return (nil ₹500) | For composition dealers who opted in for FY 2024-25. Due 30 June (not 30 April) from FY 2024-25 (N 12/2024-CT, 10.07.2024). |
| FY 2025-26Current | 30 June 2026 | s.47 CGST + Notification 21/2021-CT (01.06.2021): ₹50/day (₹25+₹25); nil ₹20/day (₹10+₹10); cap ₹2,000 per return (nil ₹500) | Due 30 June per N 12/2024-CT; CBIC may re-notify caps. |
| FY 2026-27 | 30 June 2027 | s.47 CGST + Notification 21/2021-CT (01.06.2021): ₹50/day (₹25+₹25); nil ₹20/day (₹10+₹10); cap ₹2,000 per return (nil ₹500) |
FY-specific notes
FY 2024-25: For composition dealers who opted in for FY 2024-25. Due 30 June (not 30 April) from FY 2024-25 (N 12/2024-CT, 10.07.2024).
FY 2025-26: Due 30 June per N 12/2024-CT; CBIC may re-notify caps.
CA review
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.
Interactive tools for this compliance
Late fee calculator
Calculate the related statutory fee for this obligation.
Section 47 CGST — Late Fee for GSTR-4 (Composition Annual Return) →