GSTR-4 Return Filing: Due Date, Late Fees, Turnover Limit & Applicability

GSTR-4 is a return that composition taxable persons must file on an annual basis. Before 2018-19, GSTR-4 was filed quarterly, but since then, the quarterly filing has been replaced by CMP-08, which must be filed every quarter. This article will deep dive into the details needed to file GSTR-4, GSTR 4 applicability, GSTR 4 turnover limit, GSTR-4 due date and GSTR 4 late fees.

Latest Updates

7th June, 2025

GSTN via advisory implemented the restriction of not allowing the taxpayers to file their GSTR-4 after the expiry of a period of three years from the due date of furnishing the said return. The said change will be made effective on the GST portal from July 2025 tax period.

What is GSTR-4?

GSTR-4 is the annual GST Return that has to be filed by a composition dealer. Unlike a regular taxpayer who is required to furnish two monthly returns and an annual return (with certain exemptions), a dealer opting for the composition scheme is required to furnish one return every quarter in Form CMP-08 and Form GSTR 4 once a year by the 30th day of June, following the financial year.

GSTR-4 due date

GSTR-4 is required to be filed on an annual basis.

The due date for filing GSTR-4 is the 30th of June following the relevant financial year.

For example, the GSTR-4 for FY 2024-25 will be due by 30th June 2025. This change was notified in the CGST Notification 12/2024 dated 10th July 2024. Until FY 2018-19, the due date was the 18th of the month following the end of the quarter.

Further, GSTR-4 cannot be filed beyond three years from the due date. The said change will be made effective on the GST portal from July 2025 tax period as per the GSTN's advisory dated 7th June 2025.

GSTR 4 Applicability

A taxpayer opting for the composition scheme is required to file GSTR-4. So, there is no GSTR-4 turnover limit specified particularly to file GSTR-4. It also covers the special composition scheme notified for the service providers vide the CGST (Rate) notification number 2/2019 dated 7th March 2020 with effect from FY 2019-20.

GSTR 4 Turnover Limit 

The GSTR-4 turnover limit is based on the threshold limit defined for composition taxable persons.

The GST Composition Scheme is available to manufacturers, traders, and restaurants (excluding alcohol) with an annual turnover up to Rs 1.5 crore in regular states and Rs 75 lakh in special category states, while service providers have a Rs 50 lakh limit. It simplifies tax compliance by allowing payment of GST at a fixed rate on turnover and quarterly return filing, catering mainly to small businesses dealing in intra-state supplies.

How to revise GSTR-4?

GSTR 4 cannot be revised after filing on the GSTN Portal.

GSTR-4 late fees and penalty

As per the latest update, a late fee of Rs.50 per day is charged up to a maximum of Rs.2,000. Where the tax liability is nil, the maximum late fee is Rs.500. Previously, the late fee of Rs.200 per day used to be levied if the GSTR-4 is not filed within the due date. The maximum late fee that could be charged did not exceed Rs.5,000.