GSTR 4 FOR 24-25 due date of annual return

The due date for filing GSTR-4 for the financial year 2024-25 is June 30, 2025.

 This is as per the 53rd GST Council meeting, which rescheduled the GSTR-4 due date from April 30th to June 30th starting from the fiscal year 2024-25.

 So, in your case, the portal's mention of June 30, 2025, as the last date for filing GSTR-4 for FY 2024-25 is correct. You have until June 30, 2025, to file your annual return.⁴

GSTR-4 for FY 2025-26 is due June 30, 2026 (extended from the standard April 30 deadline, notified under CGST).

Who must file: All composition scheme taxpayers ,  traders, manufacturers, and eligible service providers who remained on the scheme through any part of FY 2025-26. Even if you paid tax quarterly via CMP-08, GSTR-4 annual return is still mandatory.

WHAT GOES IN GSTR-4:
1. Outward supply summary for the full year (Table 6)
2. Inward supply details including from unregistered suppliers (Table 5)
3. Tax payable and paid reconciliation with CMP-08 payments already made
4. Additional tax liability found during annual reconciliation

LATE FEE if filed after June 30: Rs 200 per day (Rs 100 CGST + Rs 100 SGST), up to a maximum of Rs 5,000. For NIL turnover, maximum late fee is Rs 500 under the concessional rate notification.

NOTE: The Rs 5,000 maximum was revised from the earlier Rs 2,000 cap. Verify the current notification before quoting to clients.

For step-by-step filing instructions and the 2026 composition scheme rates, this [GSTR-4 annual return filing guide for FY 2025-26](https://taxgarden.in/blog/gstr-4-annual-return-filing-guide-fy-2025-26) covers the full process.