GSTR-4 Due Date
GSTR-4, the composition scheme's annual return, is due 30 April following the end of the financial year.
Quick answer
Next due date
30 April 2027
Pattern
30 April following the financial year
The composition scheme's single annual filing
GSTR-4 is the annual return filed by taxpayers registered under the composition scheme, consolidating the full financial year's turnover and tax paid. It's a completely separate cadence from the regular or QRMP schemes — composition dealers don't file GSTR-1 or GSTR-3B at all; their only recurring filings are the quarterly CMP-08 statement-cum-challan and this single annual GSTR-4.
GSTR-4 for a financial year is due by 30 April of the following year — for example, GSTR-4 for FY 2025-26 is due 30 April 2026, a notably earlier and simpler cadence than the regular scheme's 31 December GSTR-9 deadline.
What GSTR-4 actually reconciles
GSTR-4 consolidates the four CMP-08 statements filed during the year into a single annual figure, alongside details of inward supplies and any tax payable under reverse charge. Because CMP-08 already captures the quarterly turnover and tax payment, GSTR-4 functions primarily as a reconciliation and closure of the year, rather than introducing a fresh set of figures — most of the heavy lifting for a composition dealer's compliance happens through the quarterly CMP-08 filings, with GSTR-4 tying the year together.
Missing the 30 April deadline still carries consequences even though the scheme is otherwise simple — a late fee accrues per day for GSTR-4, similar in structure to the late fee on other GST returns, and a composition dealer with an unfiled GSTR-4 can face restrictions on further compliance activity until it's cleared.
Frequently asked questions
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