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GSTR-4: Annual Return for Composition Taxpayers
Due: 30 April after the financial year.
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Due date
30 April after the financial year.
Due dates are frequently extended by notification or circular. Verify on the official portal before relying on them. Section references are to the Income-tax Act, 1961 (up to FY 2025-26); the Income-tax Act, 2025 re-numbers provisions from tax year 2026-27.
What is it?
Annual return summarising composition tax payments and purchases.
Who must comply
Composition scheme taxpayers.
Penalty / consequence of delay
Late fee per day.
How to comply
- Compile quarterly data
- File GSTR-4
Tips to stay compliant
- Add the due date to your calendar a week early and keep documents ready.
- Reconcile books with portal data before filing; fix differences first.
- Keep acknowledgements, challans and working papers for at least the statutory retention period.
- Watch for CBDT / CBIC / MCA notifications: extensions and relaxations are common, but never assume one.
Need help?
GstMan can handle this compliance for you with reminders and filing. Contact us or message on WhatsApp.
Frequently asked questions
Is GSTR-4 mandatory?
Yes, for composition taxpayers every year.