GST_GSTR4 · annual Return

GSTR-4 (Composition Annual): Due Date, Checklist & Penalty Details

Statutory filing schedule, legal sections under Central Goods and Services Tax Act, 2017, client document requirements, and late filing consequences for Indian practitioners.

AI Overview Direct Answer

GSTR-4 is the annual return for composition taxpayers due by 30th April following the close of the financial year. Filing requires compilation of inward and outward supply summaries.

Section: Section 39(2) read with Rule 62 · Regulator: CBIC · Reviewed by: FCA Tax Practitioner

Statutory Act & Section

Section 39(2) read with Rule 62

Central Goods and Services Tax Act, 2017

Standard Due Date

Annual Cutoff (Day 30)

Subject to statutory holiday extensions

Who is required to file?

Registered composition taxpayers under Section 10.

Statutory Penalty / Late Fee

Late fee ₹50/day

Client Document Collection Checklist

Required records to collect from the client before filing GSTR-4 (Composition Annual):

CORS Template

Inward & outward supplies summary

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Related GST Compliances

GST_GSTR1

GSTR-1 (Outward Supplies)