April 22, 2025
Taxpayers under the Composition Scheme must file GSTR-4 annually instead of quarterly (previously filed as CMP-08).
Key Highlights:
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Due Date: 30th June following the financial year (e.g., FY 2024-25 return due by 30th June 2025).
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Change Notified: CGST Notification 12/2024 (10th July 2024) replaced the earlier quarterly filing system.
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Late Fees: Non-compliance may attract penalties under GST laws.
Ensure timely filing to avoid penalties!
