Last updated: 21 June 2026. The GSTR-4 annual return for FY 2025-26 is due 30 June 2026 — about a week away, and as of this writing CBIC has not notified any extension. If you held GST composition registration at any point during FY 2025-26 (1 April 2025 to 31 March 2026), this is your return, and this is the week to file it. Below is a final-week checklist: what to confirm today, the one prerequisite that quietly blocks the portal, the single entry that creates a problem you'll meet next year, and what a missed deadline actually costs.
Applicability Note: This guide reflects GST provisions and CBIC notifications applicable as of 21 June 2026. Due dates and late fees can change through CBIC notifications, and the GST portal is the authoritative source. No extension to the 30 June 2026 GSTR-4 deadline has been notified as of this writing. Always verify the current position on gst.gov.in or with a GST professional before filing.
New to GSTR-4 or want the full mechanics? Start with our detailed walkthrough, GSTR-4 Annual Return FY 2025-26: How to File Before 30 June. This post is the short, do-it-now version for the final week.
Who Should Care?
This checklist applies to:
- Composition dealers under Section 10 — traders, manufacturers, and restaurants (turnover up to ₹1.5 crore; ₹75 lakh in special category states)
- Composition service providers under Notification No. 02/2019-Central Tax (Rate) dated 7 March 2019 (turnover up to ₹50 lakh)
- Anyone who was a composition dealer for part of FY 2025-26 — opted out, crossed the threshold, or had registration cancelled mid-year
- Accountants finishing composition filings before quarter-end
1. The 60-Second Final-Week Check
Before you open the return, confirm these four things. Each one is a reason a GSTR-4 either won't submit or comes back to bite you later:
- All four CMP-08 filed? The portal won't open GSTR-4 until every quarterly challan for FY 2025-26 is in. (Section 2 below.)
- Table 6 ready with your full-year liability? Leaving it blank is what creates the negative-liability mess. (Section 3.)
- No business this year? You still file. A nil GSTR-4 is mandatory — there's no activity-based exemption.
- You're a composition dealer, so it's GSTR-4 — not GSTR-9. GSTR-9/9C are for regular taxpayers; GSTR-4 is your annual return.
2. The Gate That Blocks Filing: All Four CMP-08 First
The most common reason a last-minute GSTR-4 stalls is a missing CMP-08. CMP-08 is the quarterly self-assessed tax challan, due by the 18th of the month after each quarter under Rule 62. The portal requires all four for the year before it lets you start GSTR-4.
| Quarter (FY 2025-26) | CMP-08 Due Date |
|---|---|
| Apr–Jun 2025 (Q1) | 18 July 2025 |
| Jul–Sep 2025 (Q2) | 18 October 2025 |
| Oct–Dec 2025 (Q3) | 18 January 2026 |
| Jan–Mar 2026 (Q4) | 18 April 2026 |
If any of these is pending, file it before you attempt GSTR-4 — and budget for the interest. Unpaid CMP-08 tax carries 18% per annum under Section 50 of the CGST Act, running from the original CMP-08 due date, not from 30 June. With a week left, this is the first thing to check, because clearing a back-quarter can take a payment cycle you don't want to discover on the 29th.
3. The One Entry to Get Right: Table 6
If you do nothing else carefully this week, get Table 6 right. It's the single most common GSTR-4 mistake and the one that follows you into next year.
The portal compares the liability you enter manually in Table 6 against the tax paid in Table 5 (auto-populated from your CMP-08). Leave Table 6 blank — reasoning "I already paid quarterly" — and the system sees payments with no matching liability, decides you overpaid, and pushes that phantom "excess" into a Negative Liability Statement carried to next year. It can then wrongly reduce a future CMP-08 payment, leaving a real shortfall and interest when the balance is later reconciled.
The fix: declare your full annual liability in Table 6 — the same amount CMP-08 already paid. Tables 5 and 6 then net to zero. You are not paying twice; you're telling the portal the tax it sees in Table 5 was genuinely due. Leaving Table 6 empty is what manufactures the overpayment.
The rate you declare in Table 6 follows your composition category:
| Composition Category | Rate (CGST + SGST) |
|---|---|
| Traders & manufacturers | 1% (0.5% + 0.5%) |
| Restaurants (no alcohol) | 5% (2.5% + 2.5%) |
| Other notified service providers | 6% (3% + 3%) |
The 6% service-provider rate comes from Notification No. 02/2019-Central Tax (Rate) dated 7 March 2019.
4. What Missing 30 June Actually Costs
Miss the deadline and the late fee starts the next day. The figures below are total amounts under CGST + SGST combined.
| Type of Return | Late Fee Per Day | Maximum Cap |
|---|---|---|
| Nil GSTR-4 (no tax payable) | ₹20/day (₹10 CGST + ₹10 SGST) | ₹500 total |
| Regular GSTR-4 (tax payable) | ₹50/day (₹25 CGST + ₹25 SGST) | ₹2,000 total |
These caps come from Notification No. 21/2021-Central Tax dated 1 June 2021. The cap limits the late fee only — it does not cap interest. Any tax that should have been paid through CMP-08 but wasn't keeps accruing 18% per annum under Section 50 from the original CMP-08 due date, and a late GSTR-4 is usually the moment that shortfall surfaces. The late fee is small; the interest on an unpaid quarter is the part that adds up.
5. File It — Fast
- Confirm all four CMP-08 for FY 2025-26 are filed. File any pending one first (with interest if tax was short-paid).
- Log in to gst.gov.in → Services → Returns → Annual Return → select FY 2025-26 → GSTR-4.
- Fill Table 4 with inward supplies, separating reverse-charge purchases.
- Check Table 5 — auto-populated from CMP-08. Verify it matches your records.
- Enter your full-year liability, rate-wise, in Table 6. This is the step that prevents negative liability; the total should reconcile with what CMP-08 paid.
- Review Table 7 for any balance payable and clear it through the cash ledger.
- File with DSC or EVC and download the filed return for your records.
For how the scheme itself works, see our GST Composition Scheme 2026 guide and the month's full deadlines in the June 2026 GST filing calendar.
Key Takeaways
- GSTR-4 for FY 2025-26 is due 30 June 2026 — no extension notified as of 21 June 2026. The deadline moved from 30 April to 30 June via Notification No. 12/2024-Central Tax dated 10 July 2024.
- All four CMP-08 must be filed before GSTR-4 opens. Clear any pending quarter early — unpaid tax carries 18% interest from its original due date.
- Fill Table 6 with your full annual liability even though CMP-08 already paid it. A blank Table 6 creates a false negative liability that hurts you next year.
- No business this year? A nil GSTR-4 is still mandatory.
- Late fee is ₹50/day (₹20 nil), capped at ₹2,000 total regular / ₹500 total nil, per Notification No. 21/2021-Central Tax dated 1 June 2021. The cap does not limit interest.
- Composition dealers file GSTR-4, not GSTR-9.
Frequently Asked Questions
What is the last date to file GSTR-4 for FY 2025-26?
30 June 2026. The due date was moved from 30 April to 30 June by Notification No. 12/2024-Central Tax dated 10 July 2024, applicable from FY 2024-25 onwards. As of 21 June 2026, no further extension has been notified.
Can I file GSTR-4 if a CMP-08 is still pending?
No. The portal requires all four quarterly CMP-08 statements for FY 2025-26 before it lets you start GSTR-4. File any pending CMP-08 first — with 18% interest under Section 50 if tax was short-paid from the original due date.
I had no business this year — do I still file?
Yes. There is no activity-based exemption. A composition dealer with no turnover files a nil GSTR-4. A missed nil return still costs ₹20 per day, capped at ₹500 total.
What happens if I leave Table 6 blank because CMP-08 already paid the tax?
The portal treats the CMP-08 tax in Table 5 as an overpayment and carries it forward as a negative liability, which can wrongly reduce a future CMP-08 payment and create a shortfall with interest. Declare your full annual liability in Table 6 so Tables 5 and 6 reconcile — you are not paying twice.
What's the late fee if I miss 30 June?
₹50 per day (₹25 CGST + ₹25 SGST) for a return with tax payable, capped at ₹2,000 total; ₹20 per day for a nil return, capped at ₹500 total — per Notification No. 21/2021-Central Tax dated 1 June 2021. Interest on any unpaid CMP-08 tax is separate and not capped.
Disclaimer: This article is for informational purposes only and does not constitute professional tax advice. GST rules are subject to frequent changes through notifications and circulars. Please consult a qualified tax professional or verify the current provisions on the official GST portal (gst.gov.in) before making any compliance decisions.
Need help closing FY 2025-26 before 30 June? Our GST experts can file your GSTR-4 → gstconsultancy.com