Composition dealer Late fee for Annual GST return

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If you've missed filing your CMP-08 since April 2022, you'll need to file your annual GST return (GSTR-4). Failure to file CMP-08 incurs a late fee of £200 per day (£100 CGST, £100 SGST), capped at £5,000 per return. Similarly, GSTR-4 has the same daily late fee, also capped at £5,000. However, if there's no tax liability, the total late fee is £500 (£250 CGST, £250 SGST).

Mahabir Prasad Agarwal

Mahabir Prasad Agarwal (Querist)
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27 March 2025 One of my client has not filed his CMP 08 since April,2022. Now he wants to file entire CMP 08. Whether filing annual return is mandatory ? If yes, what will be the late fee payable sir ?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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27 March 2025 Failure to file CMP-08 within the due date attracts late fees. The late fee is ₹200 per day (₹100 under CGST and ₹100 under SGST/UTGST), subject to a maximum of ₹5,000 per return.

Filing GSTR-4 is mandatory for taxpayers under the Composition Scheme, even if CMP-08 has not been filed.
The late fee for GSTR-4 is ₹200 per day (₹100 under CGST and ₹100 under SGST/UTGST), subject to a maximum of ₹5,000. However, if there is no tax liability then the late fee is 500 rupees total. 250 rupees for CGST and 250 rupees for SGST.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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30 September 2025 Good luck....

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