GSTR-4 Annual Return for Composition Taxpayers — Complete Guide 2026
Updated: 16 July 2026 | Section 10, CGST Act 2017 | Annual due date: 30 June
Missed it? File now — the late fee is capped at ₹2,000 (₹500 for a nil return), but interest on unpaid tax keeps running.
What is GSTR-4?
GSTR-4 is the yearly return prescribed for taxpayers under the GST composition scheme. Until FY 2018-19 it was a quarterly return; from FY 2019-20 the compliance was restructured — quarterly payment moved to Form CMP-08 (a simple challan-cum-statement), and GSTR-4 became a single annual return consolidating the whole financial year.
The annual GSTR-4 captures what CMP-08 does not: inward supplies (including those attracting reverse charge), import of services, a rate-wise summary of outward supplies, and TDS/TCS credits — with the tax already paid through the four CMP-08s auto-populated for reconciliation.
GSTR-4 vs CMP-08 — How They Work Together
| Parameter | CMP-08 | GSTR-4 |
|---|---|---|
| Nature | Quarterly challan-cum-statement for tax payment | Annual return consolidating the year |
| Frequency | 4 times a year | Once a year |
| Due date | 18th of the month following each quarter | 30 June following the financial year |
| Contents | Self-assessed outward/RCM liability and tax paid | Inward supplies, RCM, outward summary, CMP-08 tax auto-populated, TDS/TCS credit |
| Late fee | ₹50/day (₹25+₹25), capped | ₹50/day (₹25+₹25), capped at ₹2,000 / ₹500 nil |
See our dedicated guide on CMP-08 quarterly filing for the payment-side compliance.
Who Must File GSTR-4?
- Composition dealers under Section 10 — manufacturers, traders, and restaurant service providers who opted for the composition scheme
- Service providers under Notification 2/2019-Central Tax (Rate) — the 6% presumptive scheme for small service providers
- Part-year composition taxpayers — anyone who was in the scheme for any part of the financial year files for that period
Regular taxpayers do not file GSTR-4 — their annual return is GSTR-9.
Due Date for GSTR-4
| Period | Due Date |
|---|---|
| Up to FY 2023-24 | 30 April following the financial year |
| FY 2024-25 onwards | 30 June following the financial year (due date extended by amendment to Rule 62) |
| FY 2025-26 | 30 June 2026 (already passed — file with late fee if pending) |
Details Required in GSTR-4
| Table | Details Reported |
|---|---|
| Table 4A | Inward supplies from registered suppliers (other than reverse charge) |
| Table 4B / 4C | Inward supplies attracting reverse charge — from registered and unregistered suppliers |
| Table 4D | Import of services |
| Table 5 | Summary of self-assessed liability — auto-populated from the CMP-08s filed during the year |
| Table 6 | Rate-wise outward supplies and inward supplies attracting reverse charge — tax liability for the year (must be filled; see below) |
| Table 7 | TDS / TCS credit received |
| Tables 8-9 | Tax, interest and late fee payable/paid; refund claimed from electronic cash ledger |
The Table 6 Negative Liability Problem
A common and costly mistake: taxpayers file GSTR-4 with Table 6 left blank or zero even though they paid tax through CMP-08 all year. The portal then treats the CMP-08 payments as excess payment and posts the amount to the negative liability statement. That negative balance silently adjusts future CMP-08 liabilities — so subsequent quarters appear paid when no fresh cash was deposited, creating a shortfall that surfaces later with interest.
The fix is preventive: always report the actual rate-wise annual liability in Table 6 (it should reconcile with the total of the four CMP-08s). If a negative liability entry has already arisen, it needs correction — GSTN carried out a bulk nullification of such balances in the past, and unresolved cases are typically handled through a grievance ticket or the jurisdictional officer. GSTR-4 cannot be revised once filed, so the return must be right the first time.
Late Fee and Interest
| Default | Amount |
|---|---|
| Late fee per day | ₹50 (₹25 CGST + ₹25 SGST) |
| Maximum — return with tax liability | ₹2,000 (₹1,000 + ₹1,000) |
| Maximum — nil return | ₹500 (₹250 + ₹250) |
| Interest on unpaid tax | 18% per annum, computed separately |
More on how late fees are computed across GST returns in our GST late fee guide.
How TaxClue Helps
TaxClue's GST team prepares and files GSTR-4 end-to-end: reconciling the four CMP-08s with your books, compiling inward supplies and reverse-charge liability, filling Table 6 correctly to avoid negative liability entries, and clearing any pending late fee. We also handle composition scheme opt-in/opt-out and ongoing GST return filing on a retainership basis.
Frequently Asked Questions
Related Pages
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