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

GSTR-4 return filing applies to every business registered under the GST composition scheme, once a year, after all four quarterly CMP-08 payments are done. A shopkeeper in Jaipur running a small furniture store under composition, for example, pays tax every quarter through CMP-08 and then consolidates the full year in one GSTR-4 return filing before the GSTR-4 due date 2026 of 30th June. The return covers the GSTR-4 turnover limit disclosure, inward and outward supply details, and the tax already paid. Missing the deadline brings GSTR-4 late fees of up to Rs. 2,000, so knowing the GSTR-4 format, the turnover limit, and the exact steps for how to file GSTR-4 online saves both money and time.

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

GSTR-4 return filing is the single annual return that every composition scheme taxpayer must submit on the GST portal, replacing the older quarterly return system. It applies to manufacturers, traders, and restaurant owners under composition, along with service providers registered under the special composition scheme notified from FY 2019-20 onward.

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

GSTR-4 applicability 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 midway through the 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 GSTIN of the supplier before raising a query, since an incorrect GSTIN entry is a common cause of reconciliation errors.

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

The GSTR-4 due date 2026 for FY 2025-26 is 30th June 2026. This deadline shifted from the earlier 30th April cutoff starting FY 2024-25, giving composition taxpayers two extra months to reconcile turnover and file GSTR-4 return filing 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 GSTR-4 return filing for FY 2025-26, for example, now has until 30th June 2026 instead of rushing before April end.

GSTR-4 Turnover Limit for Composition Scheme in 2026

The GSTR-4 turnover limit is not separate from the composition scheme threshold itself. 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.

There is no additional turnover slab exclusively for GSTR-4 return filing. Whoever qualifies for composition registration automatically falls under the GSTR-4 turnover limit rules for filing. A small parlour or repair service business with Rs. 45 lakh annual receipts, for instance, can register under the special composition scheme for services and file GSTR-4 return filing like any other composition dealer.

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.

Composition taxpayers filing GSTR-4 return filing for the first time often find the 9-table structure confusing because several tables carry over data automatically. Table 5, for example, pulls the entire year's self-assessed liability straight from the four CMP-08 filings, so 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

How to file GSTR-4 online starts with logging into the GST portal, selecting the annual return under the Returns Dashboard, confirming all four CMP-08 filings are done, entering turnover and outward supply details, and submitting with DSC or EVC.

The process feels long on paper but takes under 30 minutes for a dealer with clean records. Following the sequence below in order 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 Returns Dashboard.

3.       Select the financial year and click Annual Return, then choose GSTR-4.

4.       Answer the yes or no questionnaire so only the relevant tables get activated.

5.       Enter previous year turnover and confirm the auto-filled figures in Table 5 and Table 6.

6.       Click Preview to download the summary PDF, then Proceed to File for tax, interest, and late fee calculation.

7.       Submit using DSC or EVC. An ARN generates instantly by SMS and email, and dealers can track your ARN status afterward to confirm the filing went through.

GSTR-4 Late Fees and Penalty in 2026

GSTR-4 late fees in 2026 stand at Rs. 50 per day, split as Rs. 25 CGST and Rs. 25 SGST, capped at Rs. 2,000 for returns with tax liability. Nil GSTR-4 return filers pay just Rs. 20 per day, capped at Rs. 500, plus 18% annual interest on any delayed tax.

The late fee dropped sharply from the earlier Rs. 200 per day structure capped at Rs. 5,000. This change makes GSTR-4 return filing far less punishing for small composition dealers who miss the deadline by a few weeks. Interest still runs at 18% per year on unpaid tax, calculated from the due date until actual payment, separate from the late fee itself.

GSTR-4 vs GSTR-9 vs GSTR-4A: What's the Difference?

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

Confusing these three forms is one of the most common mistakes composition dealers make. GSTR-9 carries multiple tables covering outward and inward supplies plus ITC claimed across the year, built for regular taxpayers who already file monthly or quarterly GSTR-1 and GSTR-3B. GSTR-4A only shows purchase data pulled from supplier filings, useful for reconciliation but never submitted on its own.

Frequently Asked Questions

Q1: What is GSTR-4 return filing?

GSTR-4 return filing is the annual return composition scheme taxpayers submit on the GST portal, covering the full financial year's turnover, tax paid, and inward supplies.

Q2: What is the GSTR-4 due date 2026?

For FY 2025-26, the GSTR-4 due date 2026 is 30th June 2026. This applies to every composition dealer registered for any part of the year.

Q3: What is the GSTR-4 turnover limit?

There is no separate limit for filing. Anyone within the composition scheme's Rs. 1.5 crore threshold, Rs. 75 lakh in special category states, or Rs. 50 lakh for services, must file GSTR-4.

Q4: How to file GSTR-4 online?

Log in to the GST portal, go to Services, Returns, Returns Dashboard, select GSTR-4 under Annual Return, complete the tables, and submit with DSC or EVC.

Q5: What are the GSTR-4 late fees for 2026?

Rs. 50 per day, split as Rs. 25 CGST and Rs. 25 SGST, capped at Rs. 2,000 for returns with tax liability, and Rs. 20 per day capped at Rs. 500 for a nil GSTR-4 return.

Q6: 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.

Q7: Can GSTR-4 be revised after filing?

No. GSTR-4 return filing cannot be revised once submitted. Any correction must go into the following financial year's return instead.

Q8: What documents are needed before filing GSTR-4?

Taxpayers need all four CMP-08 acknowledgements for the year, the previous year's turnover figures, and supplier invoice details for Table 4 reconciliation.

Q9: Is there a time limit to file GSTR-4?

Yes. GSTR-4 cannot be filed beyond three years from its original due date, so old pending returns need clearing well before that window shuts.

Q10: What is the difference between GSTR-4 and GSTR-9?

GSTR-4 is for composition taxpayers and covers one consolidated annual return, while GSTR-9 is the annual return for regular taxpayers who already file monthly or quarterly returns.

Q11: 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 return filing rules for the remaining period.

Q12: Does GSTR-4A need to be filed separately?

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

Conclusion

GSTR-4 return filing might look like just one more compliance task, but getting the GSTR-4 due date 2026, the turnover limit, and the late fee structure right saves composition dealers real money. The shift to 30th June gives extra breathing room, though the three-year filing restriction means old pending returns still need attention. Understanding the 9-table format before logging in makes the actual filing process faster and less error-prone. Composition taxpayers who keep CMP-08 filings current through the year rarely face surprises at GSTR-4 return filing time. For businesses juggling composition compliance alongside other legal paperwork, professional legal guidance can help avoid last-minute filing stress. File early, verify every table, and keep acknowledgements safe for future reference.