GSTR-4 (composition annual return): due dates
GSTR-4 is a annual GST compliance. The dates below run from 23 October 2026 to the end of FY 2027-28, generated from the Charter statutory calendar, version 2026-09.
- Form
- GSTR-4
- Frequency
- Annual
- Next due date
- 30 June 2027 (FY 2026-27)
- Rule status
- Unverified, to be confirmed against the notified text
Who it applies to
- GST taxpayers on the composition scheme
Upcoming due dates, through FY 2027-28
Dates generated on 23 October 2026 from calendar version 2026-09. They are regenerated daily, and a date notified after that is not reflected until the rule is updated.
| Period | Due date |
|---|---|
| Due in financial year 2027-28 | |
| FY 2026-27 | 30 June 2027Next |
Source and verification
Unverified: This rule is to be confirmed against the notified text.
FAQs
When is the GSTR-4 (composition annual return) due?
The next due date from 23 October 2026 is 30 June 2027, for FY 2026-27. Every due date through FY 2027-28 is listed on this page. This rule is to be confirmed against the notified text.
Who has to comply with the GSTR-4 due date?
GST taxpayers on the composition scheme.
Where does this due date come from?
CGST Rule 62(1)(b): GSTR-4 annual return, due 30 June following the FY (date has moved by notification in past years). It is to be confirmed against the notified text.
Which notices follow a GSTR-4 default or mismatch?
Scrutiny of returns (s.61, ASMT-10).
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This page lists statutory due dates for chartered accountants and is not legal advice. A notification or circular can move a date, so check the notified text before you file.