Quarterly figures that do not add up
A year total that differs from the four CMP-08 statements is the most common reason for a query. Reconcile first.
GSTR-4 · Annual composition return
GSTR-4 explained: closing the composition year with one clean return
GSTR-4 is the annual return for composition taxpayers. It brings together the year's turnover, purchases and quarterly payments into one statement. The filing is simpler than GSTR-9, but the numbers have to line up with your four CMP-08 statements. This guide covers what it reports, the due date, and how to avoid the mismatches that generate notices.
Last reviewed 17 October 2026 · Independent guidance, not a government service
01 / The basics
What GSTR-4 covers
Composition is a simpler regime, so the annual return is shorter than the regular one. It is still a legal statement of the year, and the portal compares it against your quarterly filings and your purchase data. The aim is to confirm that the turnover you paid tax on, and the tax you paid, were consistent across the year.
Because the return is a summary, the errors that matter most are the ones that create a difference between periods: a missed quarter, a turnover figure entered in the wrong quarter, or a purchase that was not captured. Build the return from the quarterly records rather than trying to reconstruct the year from memory.
Start from the four quarters.
Add up your CMP-08 figures for each quarter first. If the total does not agree with your sales ledger for the year, fix that before you open GSTR-4.
02 / Main parts of the return
What you enter in the return
| Part | What it records | What to check |
|---|---|---|
| Outward supplies | Taxable turnover for the year, split by tax head | Agrees with the total of your four CMP-08 turnovers |
| Inward supplies | Purchases from registered suppliers, where relevant | Matches your purchase register |
| Tax paid | Tax paid through the cash ledger across the year | Matches the challans and payment references |
| Amendments | Changes to earlier periods | Each change has a recorded reason |
The return reports the position for the whole year, so the same figures you used in each quarter must be used here. If a figure was revised during the year, report the final, corrected number and keep the history.
03 / How to file
A practical way to file GSTR-4
- 01
Collect the four CMP-08 statements
Gather the quarterly statements, challans and payment references for the financial year.
- 02
Total turnover and tax
Add the turnover and tax across the quarters, and check the total against your full-year sales ledger.
- 03
Gather purchase data
Pull your purchase register and any inward supplies from registered suppliers, so the return reflects them.
- 04
Enter and review
Enter the figures on the portal, review the summary, and check every total against your working.
- 05
Submit and keep proof
File with DSC or EVC, save the acknowledgement, and store it with the year's records.
04 / Late fees and corrections
Late fees, interest and corrections
A late GSTR-4 attracts a daily late fee, with a lower rate for a nil return and a maximum cap. Interest is charged separately on any tax that was paid after its due date. Fees and interest can be reduced or waived by notification, so look for a current waiver before you pay in full.
If the return needs correcting, use the amendment route instead of trying to file again. Keep the original return, the revised figures and the explanation, because a later query will ask for the reasoning as well as the result.
A nil year still needs a return.
If the business was dormant, file a nil GSTR-4 on time. It keeps the record unbroken and can avoid a late fee.
05 / Avoid these
Common GSTR-4 mistakes
Using the regular return rules
Composition taxpayers file GSTR-4, not GSTR-9. Using the wrong form or the wrong rules causes avoidable problems.
Missing purchase data
Leaving out inward supplies understates the picture. Include every registered supplier's invoices for the year.
Filing late without paying
Even if the return is delayed, pay any tax due promptly to limit interest.
Questions people ask
Frequently asked questions
What is GSTR-4?
GSTR-4 is the annual return filed by taxpayers registered under the composition scheme. It summarises the year's purchases, the turnover you declared, the tax you paid through CMP-08 and the challans, and any inward supplies you received. It is the composition equivalent of the annual return, and it is much simpler than GSTR-9.
Who has to file GSTR-4?
Every registered person who has opted for composition for the financial year must file GSTR-4, including those whose business was nil for the year. Regular taxpayers file GSTR-9 instead.
What is the due date for GSTR-4?
GSTR-4 is due by 30 April following the end of the financial year. For example, the return for 2025-26 is due by 30 April 2026. Dates can be extended by notification, so check the portal before relying on a date.
What does GSTR-4 report?
It reports the outward supplies you made in the year, the inward supplies from registered suppliers, the tax paid through the cash ledger, and the outward supplies and inward supplies by tax head. The statement is built from the quarterly CMP-08 figures and the purchase details you provide.
How does GSTR-4 relate to CMP-08?
CMP-08 is the quarterly payment statement, and GSTR-4 is the annual reconciliation of the whole year. The turnover and tax across the four CMP-08 statements should add up to what you report in GSTR-4. A mismatch will be queried, so reconcile them before filing.
What is the late fee for GSTR-4?
A daily late fee applies to a late GSTR-4, reduced for a nil return, with a maximum cap for the return. Interest also applies to any tax paid late. Check the current rates on the portal, because they have changed over time and may be waived by notification.
Can I correct a filed GSTR-4?
Corrections are made through the amendment process in the portal, and in most cases through the year's amendment facility. You do not refile the whole return. Keep the original and the revised figures, and the reason for each change.
Do I need to file GSTR-4 if I stopped composition mid-year?
Yes, the return still applies to the period you were in the composition scheme. The switch to the regular scheme has its own return and reporting requirements, so check the rules for the change date and the periods that apply.
Is GSTR-4 the same as GSTR-9?
No. GSTR-9 is the annual return for regular taxpayers, and it is considerably more detailed, with the full invoice-level reconciliation. GSTR-4 is shorter, because composition taxpayers do not claim input credit in the same way.
Is this page an official service?
No. GSTVibe is an independent guide and is not affiliated with GSTN or the tax department. We do not file GSTR-4 or access your account. Confirm the due date, fee rules and form layout on the GST portal.
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This guide is informational and is not legal or tax advice. GST rules, forms and portal steps change. Confirm the current position on the official GST portal (gst.gov.in) and CBIC sources, and speak to a qualified adviser about your own facts. GSTVibe is not affiliated with GSTN or the tax department.