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GSTR 4 Annual File Due Date FY 2024-25 (Composition Taxpayers)

GSTR 4 Due Dates

The implementation of the Goods and Services Tax (GST) system in India has resulted in positive changes to the country’s taxation system. The government has introduced the GST Composition Scheme to simplify tax compliance for small taxpayers. This scheme offers two types of GST registration: Regular GST registration and Composition Scheme registration. Under the Composition Scheme, dealers can file their GST return annually using Form GSTR 4 All the assesses covered under the composition scheme file the annual GST (Goods and Services Tax) returns filing due date of the GSTR 4 form till 30th April for every financial year FY 2024-25.

Taxpayers who have chosen the Composition Scheme must file the GSTR 4 return annually. Before the financial year 2018-19, this return was filed quarterly until it was replaced by CMP 08. The Composition Scheme enables taxpayers with an annual turnover of up to Rs. 1.5 crore to adopt a simplified tax structure and submit quarterly returns using the GSTR-4 form. To ensure tax compliance and avoid penalties, keeping track of the GSTR 4 due date is crucial.

What Is GSTR-4?

Form GSTR-4 (Annual Return) is an annual return that is mandated to be filed once, for each fiscal year, by taxpayers who have opted for the composition scheme at the time of the financial year, for were in Composition scheme for any course during the stated financial year, from 1st April, 2019 onwards. These taxpayers are needed to provide particulars for the summary of outward supplies, Inward supplies, import of services, and supplies drawing a reverse charge in this form.

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    Who Is Eligible to File GSTR-4?

    Taxpayers who have opted for the Composition Scheme under the Goods and Services Tax (GST) are eligible to file GSTR-4 which provides certain benefits, such as reduced compliance requirements and lower tax rates. The due date for filing Form GSTR-4 (Annual Return) is the 30th of the month following the financial year unless extended by the government. This also includes the special composition scheme notified for service providers, effective from the financial year 2019-20, as per the CGST (Rate) notification number 2/2019 dated March 7, 2020.

    Composition Taxpayers can Now File GSTR-4 on the GST Portal

    The Central Board of Indirect Taxes and Customs (CBIC) has introduced an option for the composition taxpayers to file form GSTR 4 online on the GST portal. The GSTR 4 form is required to be filed by all the composition taxpayers, annually for each financial year, with effect from 1st April 2019.

    Read Also: Latest Due Date of CMP-08 Return Filing

    Who Can File NIL Under Form GSTR-4?

    Assessees who meet any of the following conditions in each quarter of the financial year can file a NIL form under GSTR-4:

    • No outward supply made
    • No goods/services received
    • No other liabilities to report
    • All Form CMP-08 filed as Nil.

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    Extend GSTR 4 Due Date for FY 2024-25

    PeriodExtended Due Date
    Annual Return FY 2024-2530th June 2025 View more
    Annual Return FY 2023-2430th April 2024
    Annual Return FY 2022-2330th April 2023

    The last date to file the GSTR 4 annual return of the form is the 30th of the month in which it was previously filed last year.

    Latest Update :

    The GST 53rd Council meeting rescheduled the GSTR-4 due date from April 30th to June 30th starting from the fiscal year 2024-25. View more

    Legal Consequences and Penalty of Not Filing GSTR-4 Before the Due Date?


    Following the latest update, a late fee of Rs. 50 per day is imposed, up to a maximum of Rs. 2,000. If there is no tax liability, the maximum late charge is Rs. 500.

    Previously, a late fee of Rs. 200 per day was charged for late filing of GSTR-4. The maximum late fee was capped at Rs. 5,000.

    Consequences of Missing the GSTR 4 Due Date

    There can be various adverse outcomes for taxpayers who fail to file their GSTR-4 returns within the designated deadline. These repercussions encompass –

    • Late Fees: Taxpayers will be required to pay a late fee of Rs. 200 per day of delay (Rs. 100 for CGST and Rs. 100 for SGST), with a maximum of Rs. 5,000. Late fees for IGST will be charged separately.
    • Interest Charges: Interest will be levied at a rate of 18% per annum on the outstanding tax liability.
    • Legal Consequences: Continuous non-compliance may result in legal actions, including tax recovery and cancellation of GST registration.

    How Form GSTR 4 is Different from the Quarterly Returns

    Form GSTR 4 is quite different from the returns which are required to be filed quarterly. 

    • The form can be filled by the composition taxpayers starting from 31st August 2019. 
    • For the period before that, the assesses were required to file GSTR 4 returns quarterly. Now the assessees are required to file form CMP 08, quarterly and form GSTR 4, annually.

    Fee and penalty for late GSTR 4 online filing

    If you fail to file GSTR 4 within the due date then you are required to file a penalty of Rs. 200 per day. Rs. 5000 is the maximum fee that can be charged. Indeed, if you do not file GSTR 4 for one quarter then you cannot file it for the subsequent quarter. Hence, it is crucial to furnish your GSTR 4 returns within the specified duration for each quarter.

    For registering in the composition scheme from the earlier Rs. 1 crore to Rs. 1.5 crores there is an upsurge in the minimum threshold. It will lead to more business entities can opt for this scheme and the number of GSTR 4 filings is anticipated to move up in the forthcoming days.

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    138 Replies to “GSTR 4 Annual File Due Date FY 2024-25 (Composition Taxpayers)”

    1. kesavaraju
      August 26, 2020

      I am composition dealer, i purchased goods from composition (local) dealer, this purchase details are show in Annual return GSTR-4A or not, if that mandatory the details where i show in.

    2. kesavaraju
      August 5, 2020

      GSTR-4 2019-20,
      Purchase details are mandatory are not.

    3. aprl to june 2020 last date for file return

      • CA Portal
        July 16, 2020

        Last Date for file return for april to june 2020 is 31st July 2020

    4. Nima Dolma
      July 10, 2020

      Sir, i have filled incorrect figures in outward supplies table in cmp08 for jan-march2020 quarter…..plz tell me how to correct it………

    5. Golden Queen
      July 6, 2020

      Sir, I have registered a composition scheme and filed & paid the amount for 2 quarters return filing upto 31.03.2020. But now party insisting GST BILL for 2 quarters. How to amend and pay the balance amount in CMP-08 . pls clarify.

    6. Naresh
      July 2, 2020

      GST 4 For FY 2019-20 is not enabled on Portal , so whether the same is required to be filed or not ???

    7. Komanduru A Krishna
      June 21, 2020

      Due date for composite scheme for Jan -Mar 2020 ie 4th Quarter

      • CA Portal
        June 23, 2020

        Due date for composite scheme for Jan -Mar 2020 ie 4th Quarter is till the 7th July 2020.

      April 15, 2020


      • CA Portal
        April 16, 2020

        For composition dealer last date of payment has been extended to 30 June for the period of Jan to March 2020 so you are not liable for interest

    9. Kollipara sundaraiah
      March 22, 2020

      Iam recent new composite scheme voluntary registered in gst act.any limit of each quarter turnover and tax payble amount compulsory show in gst cmp-08.

    10. S. Malhotra
      March 16, 2020

      While filing g
      Gstr CMP- 08 for qtr ending- dec- 2019, i have by mistake shown wrong sales figures and paid tax as per the correct sale . The sale wrongly shown exceeds the actual sale. please let me know steps to be taken to rectify this.

      January 11, 2020


    12. vijaykumar Banagar
      November 7, 2019

      I have not paid GST tax under composition scheme GSTR08. for the period Jan- Mar 2019, reply the consequences.

      • CA Portal
        November 7, 2019

        Pay it now along with interest @ 18% p.a. else demand will be raised by the department in the future.

    13. Naveen kumar
      October 31, 2019

      how to view the GSTR 4A in portal from July 2019 to September 2019

      • CA Portal
        November 1, 2019

        The facility to view GSTR-4A is disabled on the portal from July 2019 to September 2019. So please refer the matter to the portal

    14. venkatesh
      October 18, 2019

      Not allowed to file CMP08 today shows error report(Return already under process. If error persists quote error number RET00009 when you contact customer care for quick resolution.)

      October 17, 2019

      sir, i have downloaded gstr4a json file from the portal,but now there is no option shown for the F.Y.2019-20. in offline tool of gstr4,hence in previous it had .i want my purchase bills detail in excel virsion .please guide me in this regard

      • CA Portal
        October 18, 2019

        FY 2019-20 has been removed from offline tool of GSTR -4 as now CMP-08 is required to be filed by composition dealers on quarterly basis and GSTR-4 has been made annual.

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