GSTR-4mediumCBIC (GST)
GSTR-4 — Composition Annual Return
Annual return for composition taxpayers, filed by 30 June following the end of the financial year.
- Due
- 30 Jun each year
- Frequency
- Annual
- If it lapses
- Late fee ₹50/day, capped at ₹2,000 (capped at ₹2,000)
- Statutory reference
- Rule 62(1)(ii), CGST Rules 2017
Who has to file it
Every one of these has to hold before GSTR-4 binds an entity:
- GST registered
- Composition GST scheme
- Filed on:
- GST Portal (gst.gov.in)
- Usually owned by:
- Accountant
- Typical effort:
- 3 hours
Common questions
- When is GSTR-4 due?
- 30 Jun each year. It falls due once a year.
- Who has to file GSTR-4?
- It applies to GST registered and Composition GST scheme.
- What is the penalty for filing GSTR-4 late?
- Late fee ₹50/day, capped at ₹2,000 (capped at ₹2,000)
- Where is GSTR-4 filed?
- GST Portal (gst.gov.in).
This is the standing statutory position. The government extends deadlines often, and an extension is not reflected here until the rule is updated. Mallah Software Services Private Limited is a software company and not a firm of company secretaries or chartered accountants — nothing here is legal, tax or secretarial advice. Confirm the date with your professional before relying on it. See the Professional Disclaimer.