GSTR-4 Return Filing 2026: Due Date, Late Fees & Format Guide

 

GSTR-4 return filing applies to every business under the GST composition scheme, once a year, after all four quarterly CMP-08 payments are complete. A furniture shop owner in Jaipur, for example, pays tax each quarter through CMP-08 and then files one GSTR-4 before the 30th June 2026 due date to close the year. The return covers turnover disclosure, inward and outward supply details, and the tax already paid through CMP-08. Missing the deadline brings late fees of up to Rs. 2,000, so knowing the GSTR-4 format, the composition scheme turnover limits, and the exact filing steps saves both money and compliance trouble.

What Is GSTR-4 Return Filing and Who Should File It?

GSTR-4 is the single annual return that every composition scheme taxpayer submits on the GST portal. It replaced the older quarterly return system from FY 2019-20 onwards. Manufacturers, traders, and restaurant owners under composition must file it, along with service providers registered under the special composition scheme introduced from FY 2019-20.

Before April 2019, composition dealers filed GSTR-4 every quarter. The GST Council changed this and introduced CMP-08 as the quarterly payment form, making GSTR-4 an annual exercise only. A textile trader in Surat under composition now pays tax four times a year through CMP-08 but files just one GSTR-4 for the entire year.

GSTR-4 filing covers anyone who held composition registration for even part of a financial year, not just those active on 31st March. If a business switched from composition to the regular scheme mid-year, it must still file GSTR-4 for the period it stayed under composition. When inward supply figures in Table 4 look mismatched, dealers can

verify a supplier GSTIN using the GST verification tool before raising a query, since an incorrect GSTIN entry is a common source of reconciliation errors.

GSTR-4 Due Date 2026: Complete FY-Wise Table

The GSTR-4 due date for FY 2025-26 is 30th June 2026, confirmed by CGST Notification 12/2024 dated 10 July 2024. This deadline replaced the earlier 30th April cutoff starting FY 2024-25, giving composition taxpayers two extra months to reconcile turnover and file accurately.

Many composition dealers still search for the old 30th April date because it applied for five straight years, from FY 2019-20 through FY 2023-24. The GST Council pushed this to 30th June from FY 2024-25 onward, based on repeated requests from small taxpayers who needed more time after the financial year closed. A stationery shop owner filing for FY 2025-26 now has until 30th June 2026 instead of rushing before April end. 

GSTR-4 Turnover Limit for Composition Scheme in 2026

There is no separate turnover threshold for filing GSTR-4. The eligibility condition ties directly to composition scheme registration. Manufacturers and traders can opt for composition up to Rs. 1.5 crore annual turnover (Rs. 75 lakh in special category states), while service providers under the special scheme stay capped at Rs. 50 lakh.

A small parlour or repair service business with Rs. 45 lakh annual receipts can register under the special composition scheme for services and file GSTR-4 like any other composition dealer. Anyone within these limits who registered under composition is required to file, regardless of exact turnover within the band.

GSTR-4 vs CMP-08: What Is the Difference?

Many composition taxpayers confuse CMP-08 with GSTR-4. CMP-08 is a quarterly payment form. GSTR-4 is the annual return. Both are mandatory and work together: think of CMP-08 as your quarterly advance tax payment and GSTR-4 as the year-end consolidation report.

 

GSTR-4 Format 2026: Table-by-Table Breakdown

The current GSTR-4 format runs across 9 tables on the GST portal, covering GSTIN details, inward supplies, outward supplies, TDS and TCS credit, tax and late fee payable, and refund claims. Most fields auto-populate from CMP-08 and GSTR-1 filed by suppliers.

Table 5, for example, pulls the entire year's self-assessed liability straight from the four CMP-08 filings. A dealer who paid tax correctly every quarter sees this table already filled before entering anything manually.

How to File GSTR-4 Online: Step-by-Step Process

Filing GSTR-4 takes under 30 minutes for a dealer with clean records. Following this sequence prevents the common error of entering data before the portal has activated the right tables.

1.  Log in to the GST portal with valid credentials.

2.  Go to Services, then Returns, then Annual Return.

3.  Select the financial year and choose GSTR-4, then click Prepare Online.

4.  Read the instructions on the page, then answer the yes/no questionnaire to activate only the relevant tables.

5.  Enter previous year turnover in Table 3 and confirm the auto-filled figures in Table 5 (from CMP-08) and Table 6.

6.  Fill in Table 4 (inward supplies), Table 7 (TDS/TCS), and Table 9 (refund, if applicable) manually.

7.  Click Preview to download the summary PDF and cross-verify all figures against your books of accounts.

8.  Click Proceed to File for tax, interest, and late fee calculation.

9.  Pay any outstanding balance through the Electronic Cash Ledger before submitting.

10.  Submit using DSC (for companies/LLPs) or EVC (for proprietorships and partnerships). An ARN generates instantly and reaches you by SMS and email.

After filing, you can check your GST ARN status to confirm the return went through successfully.

Pre-Filing Checklist: Verify Before You Submit

GSTR-4 cannot be revised once filed. Use this checklist before hitting Submit.

●        All four CMP-08 returns for the financial year have been filed

●        CMP-08 data matches your books of accounts

●        All inward supplies (registered, unregistered, RCM, imported services) have been recorded in Table 4

●        TDS/TCS credits have been verified against GSTR-7/8 data

●        No ITC has been claimed (composition dealers are not eligible for input tax credit)

●        Late fee, if applicable, has been loaded into the Electronic Cash Ledger

●        Balance tax after CMP-08 adjustment has been paid before submitting

●        DSC or EVC authentication is ready

GSTR-4 Late Fees and Penalty in 2026

GSTR-4 late fees stand at Rs. 50 per day (Rs. 25 CGST + Rs. 25 SGST), capped at Rs. 2,000 for returns with tax liability. Nil GSTR-4 filers pay Rs. 20 per day (Rs. 10 CGST + Rs. 10 SGST), capped at Rs. 500. Interest runs at 18% per year on any delayed tax, calculated from the due date until actual payment, separate from the late fee.

The late fee structure is much lower than the earlier Rs. 200 per day capped at Rs. 5,000, making delayed filing less punishing for small composition dealers who miss the deadline by a few weeks.

Why Timely GSTR-4 Filing Matters for Your Business

For small businesses under the composition scheme, GSTR-4 is more than a regulatory checkbox. It directly affects day-to-day operations:

●        Banks and NBFCs ask for GSTR-4 acknowledgements during business loan due diligence. A missing return delays or blocks loan approvals.

●        Consistent GSTR-4 filing keeps your GSTIN active. Non-filing triggers scrutiny and can lead to GST registration suspension.

●        A single delayed filing year creates arrears that complicate future filings and can attract notices from the GST department.

●        If you are registered under the composition scheme and need to switch to the regular scheme, a clean GSTR-4 filing history makes the transition smoother.

GSTR-4 vs GSTR-9 vs GSTR-4A: Key Differences

GSTR-4 is the annual return composition taxpayers file themselves. GSTR-9 is the annual return for regular taxpayers under the standard GST return system. GSTR-4A is an auto-drafted statement of inward supplies that needs no separate filing at all.

Related GST Compliance Pages

Composition taxpayers often need help with related filings. See: GST Return Filing | GST Amendment Online | GST Penalty Guide | GST Notice Reply | GSTR-3B ITC Reconciliation

Conclusion

GSTR-4 return filing might look like just one more compliance task for composition dealers, but getting the due date, late fee structure, and format right avoids unnecessary costs. The shift to 30th June from FY 2024-25 onwards (per CGST Notification 12/2024) gives extra time, though the three-year restriction means old pending returns still need clearing. Understanding all 9 tables before logging in makes the actual filing process faster and less error-prone.

Composition taxpayers who keep all four CMP-08 filings current through the year rarely face surprises at GSTR-4 time. For businesses juggling composition compliance alongside registrations, amendments, or notices, professional assistance helps avoid last-minute stress.

Need help with your composition scheme filings? See our guides on GST Filing Status, GST Notices, and GST Registration Cancellation.

Frequently Asked Questions

Q1: What is GSTR-4 return filing?

GSTR-4 is the annual return composition scheme taxpayers submit on the GST portal, covering the full financial year's turnover, inward supplies, outward supplies, reverse charge details, and tax paid through CMP-08.

Q2: What is the GSTR-4 due date for FY 2025-26?

The due date is 30th June 2026, as confirmed by CGST Notification 12/2024 dated 10 July 2024. This applies to every composition dealer registered for any part of FY 2025-26.

Q3: Why is the GSTR-4 due date now 30th June instead of 30th April?

The GST Council extended the deadline from 30th April to 30th June starting FY 2024-25 based on requests from small taxpayers who needed more time to reconcile books after the financial year ends. CGST Notification 12/2024 confirmed this change officially.

Q4: What is the GSTR-4 turnover limit?

There is no separate turnover limit for GSTR-4 itself. Filing is required for anyone registered under the composition scheme: manufacturers and traders up to Rs. 1.5 crore (Rs. 75 lakh in special category states), and service providers up to Rs. 50 lakh.

Q5: What is the difference between GSTR-4 and CMP-08?

CMP-08 is a quarterly self-assessed tax payment form. GSTR-4 is the annual return that consolidates all four CMP-08 payments and reports full-year supply details. Both are mandatory, and CMP-08 must be filed for all four quarters before GSTR-4 can be submitted.

Q6: How to file GSTR-4 online?

Log in to the GST portal, go to Services > Returns > Annual Return, select the financial year, choose GSTR-4, complete Tables 4, 6, 7, 8, and 9, verify the auto-populated Tables 3 and 5, preview the summary, pay any outstanding balance, and submit using DSC or EVC.

Q7: What are the GSTR-4 late fees for 2026?

Rs. 50 per day (Rs. 25 CGST + Rs. 25 SGST), capped at Rs. 2,000 for returns with tax liability. For nil GSTR-4 returns where there is no tax liability, the late fee is Rs. 20 per day (Rs. 10 CGST + Rs. 10 SGST), capped at Rs. 500.

Q8: Can a nil GSTR-4 return be filed?

Yes. If there were no outward supplies, no inward supplies affecting liability, and all CMP-08 filings were nil, a taxpayer can select the nil filing option and submit directly. Nil filing is still mandatory even with zero business activity.

Q9: Can GSTR-4 be revised after filing?

No. GSTR-4 cannot be revised once submitted. Any corrections must be addressed in the following financial year's return. This makes pre-filing verification especially important.

Q10: What documents are needed before filing GSTR-4?

All four CMP-08 acknowledgements for the year, the previous financial year's turnover figures, supplier invoice details for Table 4 reconciliation, and TDS/TCS credit details if applicable.

Q11: Is there a time limit to file GSTR-4?

Yes. GSTR-4 cannot be filed beyond three years from its original due date. Composition taxpayers with old pending returns should clear them well before that window closes, as no late filing is possible after it expires.

Q12: What happens if a business switches out of the composition scheme mid-year?

It must still file GSTR-4 for the months it stayed under composition, then follow regular GST return filing rules for the remaining period of the year.

Q13: Does GSTR-4A need to be filed separately?

No. GSTR-4A is auto-drafted from supplier filings and is used only for reconciliation reference. It carries no independent filing requirement.
 

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