GSTR-4 (composition annual return) — due dates 2026
Annual return for composition scheme for the previous financial year.
Who must file
Composition taxpayers
Penalty if missed
₹50/day (₹20 nil), capped at ₹2,000.
Upcoming due dates
| Due date | Filing | Type |
|---|---|---|
| 30 Jun 2027in 323 days | GSTR-4 (composition annual return)FY 2026-27 | GST |