GSTR-4 Return Filing: Due Date, Late Fees, and Applicability
Taxpayers under the Composition Scheme must file GSTR-4 annually instead of quarterly (previously filed as CMP-08). Key Highlights: Due Date: 30th June following the financial year (e.g., FY 2024-25 return due by 30th June 2025). Change Notified: CGST Notification 12/2024 (10th July 2024) replaced the earlier quarterly filing system. Late Fees: Non-compliance may attract penalties under GST laws. Ensure…
