Share quarterly data and summary documents. We consolidate for annual return filing.
GSTR-4 annual deadline is 30th April. Late filing incurs ₹200/day late fee capped at ₹5000. EZTax ensures timely filing, accurate quarterly-to-annual consolidation, and maintains complete audit-ready records for composition businesses.
What is GSTR-4?
GSTR-4 is the annual return filed by composition scheme taxpayers. It provides a summary of all outward and inward supplies across all 4 quarters of the financial year.
Is GSTR-4 filing mandatory?
Yes. GSTR-4 must be filed annually even if there are no transactions in some quarters (nil filing).
What is the GSTR-4 due date?
GSTR-4 is due on 30th of the month succeeding the financial year (30th April for FY 2025-26).
Can I file GSTR-4 without filing quarterly CMP-08?
No. You must file all CMP-08 quarterly returns to file annual GSTR-4. The annual return depends on completed quarterly filings.
What is the late fee for GSTR-4?
Late fee is ₹50 per day (₹25 CGST + ₹25 SGST) with a maximum cap of ₹500/2000 for late GSTR-4 filing.
What data should be included in GSTR-4?
GSTR-4 should include annual summary of: outward supplies (sales), inward supplies (purchases), intra-state/inter-state breakup, and any amendments from quarterly returns.