Answer

1. F

   Facts

   From FY 2024-25, GSTR-4 is due by 30 June following the financial year. For FY 2025-26 that is 30 June 2026; earlier years were due on 30 April.

2. P

   Provisions and law

   • Sec 39(2), CGST Act 2017A composition taxpayer files a return for each financial year within the prescribed time
   • Notification 12/2024-CT (10 July 2024)GSTR-4 due date moved to 30 June following the financial year, from FY 2024-25
   • Rule 62, CGST Rules 2017Quarterly CMP-08 statement and annual GSTR-4 return for composition taxpayers
3. A

   Analysis

   Notification 12/2024-CT amended Rule 62 to move the date to 30 June from FY 2024-25. The GSTR-4 FAQ also says the date can be changed by notification, so check before each year. Example: GSTR-4 for FY 2025-26 was due on 30 June 2026; filing in August 2026 means late fee. Practitioners note that the withdrawal-year date in Rule 62(5) may still read 30 April; check before relying on 30 June in that case.

4. C

   Conclusion

   1. 1Note 30 June as the yearly due date.
   2. 2Check the portal and CBIC for any extension notification.
   3. 3If you left composition during the year, check the withdrawal-year date.
   4. 4File early in June to avoid portal rush.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.