Reviewed by CA & CS Team · Regikart | Last Updated: 6 June 2026 | Reading time: ~8 minutes
| Question | Quick answer |
|---|---|
| GSTR-4 — what & when? | The annual return for GST composition dealers, due 30 June 2026 for FY 2025-26. |
| Is GSTR-4 the same as CMP-08? | No. CMP-08 is the quarterly tax payment; GSTR-4 is the once-a-year consolidation. Composition dealers file both. |
| GSTR-4 late fee? | Rs. 50 per day (capped at Rs. 2,000); a NIL return is capped at Rs. 500. |
| IEC updation — what & when? | Every IEC holder must confirm/update IEC details on the DGFT portal by 30 June 2026, even if nothing has changed. |
| Miss the IEC date? | The IEC is automatically deactivated — no imports or exports until reactivated. |
June closes with two annual deadlines that catch very different businesses — small composition dealers and anyone holding an Import Export Code. They share a date (30 June 2026) but nothing else, so this guide handles each in turn.
Part 1 — GSTR-4: the composition dealer's annual return
What is GSTR-4?
GSTR-4 is the annual return filed by taxpayers registered under the GST Composition Scheme. It consolidates the year’s sales, inward supplies and tax paid into a single yearly filing, replacing the monthly return burden that regular taxpayers carry.
For FY 2025-26, GSTR-4 is due by 30 June 2026. The deadline was permanently moved from 30 April to 30 June from FY 2024-25 onwards, following the 53rd GST Council meeting and CGST Notification No. 12/2024 dated 10 July 2024.
GSTR-4 vs CMP-08 — don't confuse them
| CMP-08 | GSTR-4 | |
|---|---|---|
| What it is | Quarterly self-assessed tax payment statement | Annual consolidated return |
| Frequency | Every quarter | Once a year |
| Purpose | Pay the tax | Report and reconcile the year |
| FY 2025-26 timing | Each quarter during the year | By 30 June 2026 |
A composition dealer must complete both: pay quarterly through CMP-08 and consolidate annually through GSTR-4. The total in GSTR-4 should reconcile with the sum of the four CMP-08 payments.
Who files GSTR-4?
Anyone who opted for the Composition Scheme during FY 2025-26 — including for even part of the year. Broadly, the scheme covers traders and manufacturers up to Rs. 1.5 crore turnover (Rs. 75 lakh in specified special-category states) and service providers up to Rs. 50 lakh. Even if your registration was cancelled or you opted out during the year, GSTR-4 is still due for the relevant period.
Not eligible to file GSTR-4: non-resident taxable persons, input service distributors, casual taxable persons, and those deducting TDS or collecting TCS.
Late fee and two hard rules
- Late fee: Rs. 50 per day (Rs. 25 CGST + Rs. 25 SGST), capped at Rs. 2,000 for a normal return and Rs. 500 for a NIL return.
- Cannot be revised: once filed, GSTR-4 cannot be amended — verify every figure before submitting.
- Three-year cut-off: a GSTR-4 cannot be filed beyond three years from its due date, so regularise any older composition returns promptly.
Part 2 — IEC updation: the annual confirmation exporters forget
What is IEC updation?
The Import Export Code (IEC) is the 10-digit code from the Directorate General of Foreign Trade (DGFT) that every importer and exporter needs. Under DGFT Notification No. 58/2015-2020, every IEC holder must update or confirm their IEC details on the DGFT portal between 1 April and 30 June each year — even if nothing has changed.
This is not a fresh registration. It is an annual electronic confirmation that your IEC details are current. Many holders miss it precisely because they assume “nothing changed, so nothing to do.”
What happens if you miss 30 June 2026?
If the IEC is not updated by 30 June 2026, it is automatically deactivated. A deactivated IEC cannot be used for imports or exports, and customs clearances tied to it stall until it is reactivated — which is done by simply completing the pending updation. The fix is easy; the disruption to a live shipment is not.
How to update your IEC
- Log in to the DGFT portal at dgft.gov.in with your IEC credentials.
- Open the IEC profile and review every field — address, directors/partners, bank details, branch details.
- Update anything that has changed, or simply confirm if all details are current.
- Submit using the registered DSC or Aadhaar e-sign and save the acknowledgement.
Common mistakes to avoid
- Treating CMP-08 as enough. Paying quarterly does not file the annual GSTR-4.
- Filing GSTR-4 in a rush on 29–30 June. Portal congestion causes failed submissions; reconcile early.
- Skipping IEC updation because nothing changed. Confirmation is mandatory regardless; skipping it deactivates the code.
- Forgetting a part-year composition period. If you were under composition for any part of the year, GSTR-4 is still due.
How these fit the June compliance picture
GSTR-4 is filed on the GST portal under the composition provisions and reconciles with the year’s CMP-08 payments, while IEC updation is filed on the DGFT portal under the Foreign Trade Policy framework. Both are annual, both close on 30 June, and both sit in the same month as Form DPT-3 and the first advance-tax instalment — making late June a concentrated compliance window for businesses with a foot in goods, services and trade.
Key takeaways
- GSTR-4 for FY 2025-26 is due 30 June 2026; it is annual and separate from quarterly CMP-08.
- GSTR-4 cannot be revised and cannot be filed beyond three years from the due date.
- Late fee is Rs. 50/day (cap Rs. 2,000; NIL return cap Rs. 500).
- Every IEC holder must update/confirm on DGFT by 30 June 2026, even with no changes.
- An un-updated IEC is auto-deactivated — reactivate by completing the updation.
Frequently asked questions
What is the GSTR-4 due date for FY 2025-26?
30 June 2026. The deadline was permanently shifted from 30 April to 30 June from FY 2024-25 onwards via CGST Notification 12/2024.
Is GSTR-4 the same as CMP-08?
No. CMP-08 is the quarterly tax-payment statement; GSTR-4 is the annual consolidated return. Composition dealers file both.
What is the late fee for GSTR-4?
Rs. 50 per day (Rs. 25 CGST + Rs. 25 SGST), capped at Rs. 2,000 for a normal return and Rs. 500 for a NIL return.
Can GSTR-4 be revised after filing?
No. Once filed it cannot be amended, so verify all figures before submitting.
Who must update their IEC every year?
Every IEC holder, even if no details have changed. The annual updation window runs from 1 April to 30 June.
What happens if I do not update my IEC by 30 June?
The IEC is automatically deactivated and cannot be used for imports or exports until you complete the pending updation to reactivate it.
IEC update karna zaroori hai agar kuch change nahi hua?
Haan. Chahe koi detail change na hui ho, har saal 30 June tak DGFT portal par IEC confirm/update karna zaroori hai, warna IEC deactivate ho jaata hai.
I opted out of composition mid-year. Do I still file GSTR-4?
Yes. If you were under the Composition Scheme for any part of FY 2025-26, GSTR-4 is due for that period.
Need help with GSTR-4 or your IEC updation?
Whether it is reconciling a year of CMP-08 payments into your GSTR-4 or confirming your IEC before it lapses, Regikart’s CA & CS team can handle both before the 30 June window closes. Reach us at +91 70444 94804 or [email protected].
Related reading: see the DPT-3 guide for FY 2025-26 at /blog/form-dpt-3-fy-2025-26 and the QRMP guide at /blog/qrmp-pmt-06-iff-due-dates.
About the author
CA & CS Team
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