When is GSTR-4 due? GSTR-4, the annual return, must be filed by taxpayers on an annual basis. The due date for filing GSTR-4 is the 30th of April following the relevant financial year. For instance, for the financial year 2023-24, GSTR-4 is due by 30th April 2024.
GSTR-4 is an annual return that must be filed by 30th April following the relevant financial year. For instance, the GSTR-4 for FY 2023-24 was due by 30th April 2024. Prior to FY 2018-19, the due date was the 18th of the month following the quarter's end.
GST Notification 17/2025-Central Tax dt. 18-October-2025
Registered taxpayers can now file their GSTR-3B for the month of September 2025 or the quarter of July–September 2025 by October 25, 2025, instead of the earlier due date.
Those filing ITC-04 from October 2021 onwards are required to file it half yearly or yearly. If you have an annual aggregate turnover of more than Rs. 5 crore, then you have to file it on half-yearly basis from April-September- due on 25th October and October-March- due on 25th April.
Yes, it is compulsory to file GSTR-4 (Annual) if: You were a composition taxpayer anytime during a part of the financial year, or. Your GST registration got cancelled anytime during the financial year, or. You voluntarily opted out of the composition scheme during that financial year.
As per Rule 80 of the CGST Rules, 2017, every registered person liable to file Annual Return for every financial year is required to file the same on or before the 31st December of next financial year. Accordingly, the last date of filing Annual Return for FY 2021-22 is 31st December, 2022.
You must file a GST return for every taxable period using the accounting basis you've chosen, even if it's a nil return. You cannot get an extension of time to file a GST return, so you must file it on time. A GST return is due by the 28th of the month after the end of your taxable period.
Penalties for Non-Compliance with ITC-04
While there is no specific late fee, failure to file ITC-04 can result in penalties under Section 125 of the GST Act: Penalty of up to ₹25,000 for non-compliance. Demand for tax repayment if ITC is incorrectly claimed. Suspension of GST registration in severe cases.
Section 16(4) says you cannot take ITC for an invoice or debit note after a specific cut off date. This is a legal time bar. As per the current rule, the last date to claim ITC for a financial year is the earlier of: 30th November, after the end of the relevant financial year, OR.
Annual reporting periods
The return for September 2025 may now be filed till October 25, 2025, and similarly, for taxpayers filing quarterly returns (July–September 2025 quarter), the due date is also extended to October 25, 2025.
The CRA will make these payments on the 5th day of July and October 2025, and of January and April 2026.
Goods and Services Tax (GST) 2.0 reform, which came into effect from September 22nd, 2025, brought relief for the common people and boosts for businesses. One of the key GST updates under 2.0 reform is that it simplified the GST tax structure from a 4-slab (5%, 12%, 18% and 28%) to a 3-slab (5%, 18% and 40%).
✅ September 2025 (Monthly filers) ✅ Q2 2025 – July to September (Quarterly filers) 🆕 New Due Date: 25th October 2025.
From April 2025, GSTR-3B will auto-populate liability and ITC values based on GSTR-1 and GSTR-2B, with limited room for manual correction. Starting July 2025, Table-3 of GSTR-3B becomes non-editable, so errors in GSTR-1 or IFF filings will directly impact tax liability.
Attention Tax Payers !!! Last date to avail input tax credit, reverse ineligible input tax credit for the financial year 2024-2025 through GSTR -3B is November 30th 2025.
Annual GST/HST Filers (Individuals with December 31 fiscal year-ends) For sole proprietors who are annual GST/HST filers and have a December 31 year-end, the deadline for filing your GST/HST return is June 15. If you owe GST/HST, the balance owed is April 30.
Generally, registered persons must file monthly returns in GSTR-3 and pay taxes by the 20th of the following month.
When is the deadline for filing the ITC-04 form? The due dates for half-yearly filings are 25 October and 25 April. The due date for yearly filings is 25 April.
To file Form GST ITC-04 online, perform following steps:
The GST law requires that every claim for refund is to be filed within 2 years from the relevant date.
Grace periods typically range from 15 to 30 days. While technically a customer could wait until the exemption date to pay, insurers may still treat the premium as GST-inclusive based on the due date, not the payment date. ...
April to June - filing and payment deadline is July 31. July to September - filing and payment deadline is October 31. October to December - filing and payment deadline is January 31.