GSTR 4 FOR 24-25 due date

The due date for filing GSTR-4 for FY 2024-25 is April 30, 2025, for taxpayers who have opted for the composition scheme.

This form needs to be filed annually, and taxpayers must undertake the GSTR-4 filing process as soon as the financial year ends and well before the due date.

For GSTR-4 (Composition Scheme Annual Return) for FY 2024-25, the due date is June 30, 2026.

CBIC changed the due date via Notification No. 08/2024-Central Tax from April 30 to June 30, applicable from FY 2024-25 onwards. So if anyone is still waiting for April 30 the extension is now a permanent change, not a one-time relief.

Key facts:
- Who files GSTR-4: Composition scheme taxpayers (1% traders, 5% restaurants, 6% service providers under composition)
- What it covers: Annual summary of CMP-08 quarterly payments and outward/inward supply details for the full financial year
- Late fee if you miss June 30: Rs 200 per day (CGST Rs 100 + SGST Rs 100), capped at Rs 5,000 per return. For FY 2024-25, the portal may automatically apply the late fee starting July 1.
- CMP-08 quarterly payments (for Q1 FY 25-26 due by July 18) are separate from GSTR-4 annual return.

If you are a composition dealer and have not yet filed GSTR-4 for FY 2024-25, file it before June 30 to avoid the Rs 200/day late fee.

For the step-by-step GSTR-4 filing process: [GSTR-4 annual return filing guide for FY 2025-26](https://taxgarden.in/blog/gstr-4-annual-return-filing-guide-fy-2025-26)