GSRE 4 not filed last 3 years

This query is : Resolved

VIKAS KUMAR SHARMA (Querist)
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15 May 2025 Sir gstr 4 not filed by a individual from 2022-23; 2023-24 now 2024-25 and turnover respectively years are 18.23 lac; 18.32 lac AND current 17.66 lac
my query is should filed all pending gstr 4 ? if yes what will be penality?
OR just file gstr 4 for 2024-25 only?
please advise
Regards
Vikas

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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12 August 2025 1. Filing Pending GSTR-4 Returns
Yes, all pending GSTR-4 returns for FY 2022-23 and 2023-24 should be filed even if delayed.

Filing only for 2024-25 without filing previous years is not advisable because returns are linked cumulatively and non-filing may attract penalties.

2. Penalty for Late Filing of GSTR-4
Penalty is ₹50 per day (₹25 CGST + ₹25 SGST) per Act per return, subject to maximum of 0.25% of turnover in the State/UT.

Since GSTR-4 is quarterly, penalty applies per quarter.

Interest is also charged on the tax payable at 18% p.a. from due date till payment date.

3. What you should do:
File all pending GSTR-4 returns immediately to reduce further penalties.

Pay any tax due along with interest and penalties.

Going forward, file GSTR-4 timely to avoid penalty.

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