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GST · Expert-Managed Composition Filing

GSTR-4 Annual Composition Return, Fully Managed by Experts

Annual Form GSTR-4 for composition taxpayers — total turnover and tax at the flat composition rate reconciled against your quarterly CMP-08 filings and filed by 30 June, end to end. 100% online, with due-date reminders and zero hidden charges.

Reconciled with your four CMP-08 quartersFlat 1% / 5% / 6% — no input tax creditDue-date reminders before 30 June
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Form GSTR-4 is the annual return filed by taxpayers registered under the GST composition scheme under Section 10 of the CGST Act, 2017. It is due by 30 June following the financial year and is filed in addition to the quarterly CMP-08 statement-cum-challan. GSTR-4 reports total turnover and tax paid at the flat composition rate — 1% for traders and manufacturers, 5% for restaurants (non-alcohol) and 6% for eligible service providers — with no input tax credit. Late filing attracts a late fee.
30 Jun
GSTR-4 due dateThe annual composition return GSTR-4 is due by 30 June following the financial year, in addition to the quarterly CMP-08. Late filing attracts a late fee.
Understand It

What Is GSTR-4 Annual Return?

A quick, plain-language explanation before the details.

In simple terms

GSTR-4 is the annual return a composition taxpayer files by 30 June, reporting total turnover and tax at the flat rate, in addition to the quarterly CMP-08 statement-cum-challan.

Legally

The composition scheme is provided under Section 10 of the CGST Act, 2017. Eligible taxpayers pay a flat rate on turnover in lieu of regular GST, cannot claim input tax credit, and file the annual return Form GSTR-4 in addition to the quarterly CMP-08.

Governing authority

Administered by the Goods and Services Tax Network (GSTN) under the Central Board of Indirect Taxes and Customs (CBIC), via the portal gst.gov.in.

Validity

GSTR-4 is filed once per financial year for as long as you remain in the composition scheme; the quarterly CMP-08 is filed every quarter.

Service Intelligence

Quick Facts

Professional Fee
Custom quote
Form
GST GSTR-4
GSTR-4 Due
30 June (annual)
CMP-08 Due
18th after quarter
Mode
100% Online
Governing Law
CGST Act 2017, s.10
Authority
GSTN / CBIC
Flat Tax
1% / 5% / 6%
Legal & Regulatory Framework
Act
CGST Act, 2017
Scheme
Section 10 (Composition)
Forms
GSTR-4 & CMP-08
Authority
GSTN / CBIC
Portal
gst.gov.in
Last Reviewed
18 Aug 2026
Before You Start

Is This Service Right for You?

Ideal for

  • Small traders and wholesalers under the composition scheme (flat 1%)
  • Small manufacturers paying a flat 1% on turnover
  • Restaurants and food outlets not serving alcohol (flat 5%)
  • Eligible service providers up to ₹50 lakh turnover (6% scheme)
  • Composition dealers in special-category states (₹75 lakh goods limit)
  • Composition taxpayers whose annual GSTR-4 is due by 30 June

You may need this if

  • You are registered under the GST composition scheme
  • You have completed a financial year under composition
  • You filed CMP-08 quarterly and now owe the annual GSTR-4
  • You had no supplies but still need a nil GSTR-4
  • You have a missed GSTR-4 to regularise with late fee
  • You want your four CMP-08 quarters reconciled before GSTR-4 is filed

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Expert-Managed

Skip the paperwork — we file it for you.

End-to-end GSTR-4 Annual Return handled by qualified professionals: documentation, government filing and follow-up, all included.

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Why It Matters

Why Filing GSTR-4 on Time Is Important

A timely, accurate GSTR-4 closes your composition year cleanly and protects your scheme status. Here is why it matters.

  1. 01

    Avoid Late Fees

    Missing the 30 June deadline attracts a late fee plus interest, and can block subsequent filings.

  2. 02

    Correct Annual Figures

    GSTR-4 reports total turnover and tax for the year — wrong figures mean mismatches and short-payment demands.

  3. 03

    Reconciles Your CMP-08s

    Quarterly CMP-08 values auto-populate GSTR-4, so all four quarters must reconcile for a clean annual return.

  4. 04

    Stay in the Scheme

    Continued default can lead to notices and loss of composition benefits — timely filing protects your status.

  5. 05

    Flat, Lower Tax

    Pay a flat 1% / 5% / 6% with minimal compliance — but only if returns are filed correctly and on time.

  6. 06

    Fully Online

    Share your figures over WhatsApp or email — we reconcile, prepare and file GSTR-4. Zero office visits.

Transparent

Simple, Transparent Pricing

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Fees depend on your business type and scope. Get a clear, itemised quote upfront — no hidden professional charges, government fee billed at actuals.

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Eligibility

Who Can Apply?

Small traders & wholesalers (goods ≤ ₹1.5 cr)
Small manufacturers under composition
Restaurants & food outlets (non-alcohol)
Eligible service providers (up to ₹50 lakh)
Composition dealers in special-category states
Bill-of-supply, intra-state sellers

Eligibility checklist

  • A valid GST registration opted into the composition scheme (via Form CMP-02)
  • Aggregate turnover within the composition limit — ₹1.5 crore for goods (₹75 lakh in special-category states) or ₹50 lakh for the 6% services scheme
  • All four quarterly CMP-08 statements for the financial year filed
  • Correct total turnover and inward-supply figures for the year
  • Access to the GST portal to file GSTR-4 by 30 June
End-to-End

Everything You Need. One Professional Team.

01

Eligibility & Turnover Check

Confirm composition eligibility and verify your total annual turnover.

02

CMP-08 Reconciliation

Reconcile all four quarterly CMP-08 filings before the annual return.

03

Annual Tax Computation

Confirm tax at your flat rate — 1% / 5% / 6% — on the year's turnover.

04

Inward-Supply Summary

Compile the year's inward supplies and any reverse-charge tax for GSTR-4.

05

GSTR-4 Filing

Prepare and file the annual composition return GSTR-4 by 30 June.

06

Negative Liability Handling

Track and correctly adjust any negative liability carried on the portal.

07

Late-Fee Management

Compute and settle any late fee where a GSTR-4 quarter or year is overdue.

08

ARN & Reminders

Share the ARN acknowledgement and send reminders before every 30 June.

No Ambiguity

What You’ll Receive

Composition eligibility & turnover check
Four-quarter CMP-08 reconciliation
Annual tax computation (1% / 5% / 6%)
Inward-supply summary for the year
Annual GSTR-4 prepared & filed
Negative-liability adjustment tracked
ARN acknowledgement for the filing
Due-date reminders & filing support
Checklist

What Details Are Required to File GSTR-4?

GSTR-4 draws on your quarterly CMP-08 filings, so accurate annual turnover and a matched set of four quarters are the key inputs. Keep your sales records and GST login ready — everything is collected securely online.

Choose a document group

GST Account Details

To access & file on the portal
3 documents
  • GSTIN of the composition taxpayer
  • GST portal login credentials
  • Confirmation the business is in the composition scheme (CMP-02)

Annual turnover must reconcile

GSTR-4 reports the full year — the total turnover and tax must reconcile with your four CMP-08 quarters, or mismatches follow. We verify before filing.

Nil years still need a filing

A year with no outward supplies still requires a nil GSTR-4. Skipping it can attract a late fee and block subsequent filings.

CMP-08 feeds GSTR-4

Quarter-wise CMP-08 values auto-populate the annual GSTR-4, so consistent quarterly figures keep your year-end return clean.

No input tax credit

Composition taxpayers cannot claim input tax credit and must issue a bill of supply instead of a tax invoice.

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Step by Step

How GSTR-4 Filing Works (Step by Step)

The entire filing happens online on the official GST portal at gst.gov.in.

01

Share figures

Send the year's outward-supply turnover, inward-supply summary and CMP-08 filings over WhatsApp or email. No office visit required.

02

Reconcile quarters

We reconcile all four CMP-08 quarters and confirm the annual tax at your flat rate — 1% for traders/manufacturers, 5% for restaurants, 6% for services.

03

Prepare GSTR-4

The annual return is prepared with total turnover, tax paid and inward-supply details, and any negative liability adjusted correctly.

04

File GSTR-4

Form GSTR-4 is filed on the portal by 30 June following the financial year, and the ARN is shared.

05

Confirm & remind

The ARN acknowledgement is shared and a reminder is set for next year's 30 June deadline.

How Long It Takes

GSTR-4 & CMP-08 — Key Due Dates

StageExpected Time
CMP-08 — Q1 (Apr–Jun) / Q2 (Jul–Sep)By 18 July / 18 Oct
CMP-08 — Q3 (Oct–Dec) / Q4 (Jan–Mar)By 18 Jan / 18 Apr
GSTR-4 — annual composition returnBy 30 June
Reconcile all four CMP-08 quartersBefore GSTR-4

The annual GSTR-4 is due by 30 June following the financial year, in addition to the quarterly CMP-08 filed by the 18th after each quarter. Late payment of tax carries interest at 18% per annum; late filing attracts a late fee.

Compliance Calendar

Key Dates — At a Glance

FrequencyWhat Is Due
QuarterlyCMP-08 — Q1 by 18 July · CMP-08 — Q2 by 18 October · CMP-08 — Q3 by 18 January · CMP-08 — Q4 by 18 April
AnnuallyGSTR-4 — annual composition return by 30 June · Reconcile all four CMP-08 quarters · Adjust any negative liability carried forward
PaymentsPay self-assessed tax with each CMP-08 · Interest at 18% p.a. on late payment · Late fee on a late GSTR-4
Event-BasedCMP-02 to opt in for the coming FY before 31 March · ITC-01 / ITC-03 stock statements when entering or leaving the scheme · Withdrawal (CMP-04 / CMP-07) if you exit or breach conditions

Dates are indicative and may change with government notifications. Our team tracks every deadline so you never miss a filing.

Why Outsource

Doing It Yourself vs TaxClue

Doing It Yourself

  • Confirm composition eligibility and turnover limits yourself
  • Reconcile all four CMP-08 quarters manually
  • Compute annual tax at the correct flat rate
  • Compile the year's inward-supply summary
  • Track the 30 June GSTR-4 deadline
  • Handle negative liability carried on the portal
  • Risk mismatches, late fees and interest

With TaxClue

  • Eligibility and annual turnover verified for you
  • All four CMP-08 quarters reconciled before filing
  • Annual tax confirmed at the correct rate
  • Inward-supply summary compiled for GSTR-4
  • Reminders before every 30 June
  • Negative liability tracked and adjusted correctly
  • Fewer mismatches, no missed deadlines

Skip the guesswork.

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Avoid Delays

Common Mistakes That Delay Your Application

Missing the 30 June GSTR-4 deadline and incurring a late fee
Reporting total turnover that does not match the four CMP-08 quarters
Applying the wrong flat rate (1% / 5% / 6%) for the supply type
Skipping a nil GSTR-4 for a year with no supplies
Filing GSTR-4 without reconciling the quarterly CMP-08s first
Ignoring negative liability carried on the portal
Claiming input tax credit, which is not allowed under composition
Making inter-state or e-commerce sales while in the scheme

TaxClue reviews your documents before filing to reduce avoidable errors.

Stay Compliant

Ongoing Composition Compliance

Quarterly

  • CMP-08 — Q1 by 18 July
  • CMP-08 — Q2 by 18 October
  • CMP-08 — Q3 by 18 January
  • CMP-08 — Q4 by 18 April

Annually

  • GSTR-4 — annual composition return by 30 June
  • Reconcile all four CMP-08 quarters
  • Adjust any negative liability carried forward

Payments

  • Pay self-assessed tax with each CMP-08
  • Interest at 18% p.a. on late payment
  • Late fee on a late GSTR-4

Event-Based

  • CMP-02 to opt in for the coming FY before 31 March
  • ITC-01 / ITC-03 stock statements when entering or leaving the scheme
  • Withdrawal (CMP-04 / CMP-07) if you exit or breach conditions
Risk Assessment

Penalties & Consequences

What is at stake if you do not comply

  • Late fee of ₹50/day (₹20/day nil, capped ₹2,000) plus 18% interest on a late GSTR-4
  • A composition taxpayer can lose scheme benefits if returns lapse
  • Total turnover not matching the four CMP-08 quarters causes short-payment demands
  • Ignored negative liability distorts the year-end reconciliation
  • Loss of composition status and notices on continued default
Latest Updates

Regulatory Updates 2025–26

  • 2025: Composition taxpayers file CMP-08 quarterly and GSTR-4 annually by 30 June; the scheme covers goods turnover up to ₹1.5 crore.
  • 2025: The Invoice Management System (IMS) affects GSTR-2B and the input tax credit available to recipients and branches.
The Difference

Why Businesses Choose TaxClue

01

CA / CS Team

Qualified Chartered Accountants and Company Secretaries with deep GST expertise.

02

End-to-End

From CMP-08 reconciliation to the annual GSTR-4 — fully managed, minimal effort from you.

03

On-Time Filing

Reminders before every 30 June so you never miss the annual deadline.

04

100% Online

Everything over WhatsApp / email — no office visits required.

05

Transparent Fees

A clear quote upfront — ₹0 hidden professional charges.

06

Reconciled Together

CMP-08 and GSTR-4 handled and reconciled together to prevent mismatches.

Data Care

Your Documents Deserve Professional Care

  • Documents handled by professionals under confidentiality
  • Access limited to the team working on your file
  • Communication over secure digital channels
  • Documents retained only as long as needed for compliance
Talk to a Specialist

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Answers

Frequently Asked Questions

What is Form GSTR-4 and who files it?
GSTR-4 is the annual return filed by taxpayers registered under the GST composition scheme under Section 10 of the CGST Act, 2017. Small traders, manufacturers, restaurants and eligible service providers under composition file it once per financial year to report total turnover and tax paid at the flat rate.
What is the due date for filing GSTR-4?
The annual GSTR-4 is due by 30 June following the financial year. It is filed in addition to the quarterly CMP-08 statement-cum-challan, which is due by the 18th of the month after each quarter.
What is the difference between GSTR-4 and CMP-08?
CMP-08 is the quarterly statement-cum-challan for paying self-assessed composition tax, while GSTR-4 is the annual composition return due by 30 June. The quarterly CMP-08 values are auto-populated into the annual GSTR-4, so both are required.
What tax rate applies under the composition scheme?
A flat rate is paid on turnover: 1% for traders and manufacturers, 5% for restaurants not serving alcohol, and 6% for eligible service providers under the special composition scheme. No input tax credit can be claimed, so GSTR-4 reports the flat-rate tax only.
What is the turnover limit for the composition scheme?
Aggregate turnover up to ₹1.5 crore for goods (₹75 lakh in special-category states), and up to ₹50 lakh for the 6% services composition scheme. Exceeding the limit means the business must move to regular GST.
Do I need to file GSTR-4 if there were no sales in the year?
Yes — a nil GSTR-4 must still be filed for a financial year with no outward supplies. Skipping it can attract a late fee and block subsequent filings, so a nil return should be filed on time.
What is the penalty for filing GSTR-4 late?
Late filing attracts a late fee of ₹50 per day (₹20 per day for nil returns), and any tax paid after the due date carries interest at 18% per annum. The GSTR-4 late fee is capped at ₹2,000 per return.
Can a composition taxpayer claim input tax credit in GSTR-4?
No — composition taxpayers cannot claim input tax credit. GSTR-4 reports only the flat-rate tax on turnover, and the taxpayer must issue a bill of supply instead of a tax invoice.
How does GSTR-4 relate to the quarterly CMP-08?
The quarterly CMP-08 filings auto-populate the annual GSTR-4. Accurate, matched CMP-08 quarters are essential — GSTR-4 reports total annual turnover and tax paid, and any mismatch between the two can trigger short-payment demands or notices.
What is negative liability in GSTR-4 and how is it handled?
If excess tax was paid across CMP-08 quarters, the portal carries the negative liability forward and adjusts it in the annual GSTR-4. It should be tracked carefully so the year-end return reconciles correctly; TaxClue monitors this for every client.
When must I opt in or out of the composition scheme?
To opt in for a financial year, Form CMP-02 is generally filed before 31 March of the preceding year. If you exit or breach the scheme conditions, a withdrawal is filed (CMP-04 / CMP-07), and stock statements (ITC-01 / ITC-03) apply when entering or leaving the scheme.
Does GSTR-4 replace the quarterly filing?
No. GSTR-4 is the annual return, while CMP-08 is the quarterly statement-cum-challan filed by the 18th after each quarter. Both are required — the quarterly CMP-08 data auto-populates the annual GSTR-4.
How do I file GSTR-4 on the GST portal?
Log in at gst.gov.in → Services → Returns → Annual Return → GSTR-4 for the financial year, review the auto-populated CMP-08 figures, enter inward supplies and total turnover, pay any balance tax, then file with EVC or DSC. An ARN is generated on successful filing. TaxClue reconciles the quarters and files GSTR-4 for you by 30 June.
What documents do I need to file GSTR-4?
The key inputs are your total annual outward-supply turnover, an inward-supply / purchase summary for the year, your four quarterly CMP-08 filings for reconciliation, details of any reverse-charge tax, and your GST portal login. Everything is collected securely online.
How much does it cost to file GSTR-4 — is there a government fee?
The GST portal charges ₹0 to file GSTR-4; you only pay any balance composition tax itself. Late filing attracts a fee of ₹50 per day (₹20 for nil) capped at ₹2,000, and late tax carries 18% per annum interest. You pay a professional fee only if you engage an expert like TaxClue.
What happens if my turnover crosses the composition limit during the year?
If aggregate turnover exceeds ₹1.5 crore for goods (₹75 lakh in special-category states) or ₹50 lakh for the services scheme, you must withdraw from composition by filing Form CMP-04, move to regular GST, and file an ITC-01 stock statement to claim input tax credit on stock held on the switch date. Your GSTR-4 then covers only the composition period.
Verify Everything

Official Sources & Legal References

Every regulatory figure on this page — due dates, flat rates, thresholds and penalties — is drawn from primary law and official government sources. Verify them directly:

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GSTR-4 Annual Return Resources — All Free

GST Compliance CalendarEvery quarterly CMP-08 and 30 June GSTR-4 date GST Penalty GuideLate fees and 18% interest on late tax GST Portal GuideFile GSTR-4 and pay any balance on gst.gov.in Document ChecklistWhat you need for the annual composition return Free Downloads LibraryTemplates, checklists & workbooks Free Legal DraftsReady-to-use draft formats All ResourcesGuides, calendars & checklists

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