Last 3 years GSTR 4 not filed compulsary

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(Querist)
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19 June 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

Asha Kanta Sharma online

Asha Kanta Sharma online

(Expert)
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12 August 2025 Filing GSTR-4 for past years (22-23, 23-24) and current year 24-25:
Is filing pending returns compulsory?
Yes, filing pending GSTR-4 returns for earlier years is compulsory if you were registered under the Composition Scheme during those periods.
Even if turnover is below threshold or zero, filing returns is mandatory to avoid compliance issues.
What about penalties?
For late filing of GSTR-4, penalty of ₹200 per day (₹100 CGST + ₹100 SGST) applies, subject to a maximum of 0.25% of turnover in the state per return.
Penalty may be levied for each month of delay, so longer delay means higher penalty.
What should you do?
File all pending GSTR-4 returns for FY 2022-23 and 2023-24 ASAP.
File the current year 2024-25 return on time.
This will help reduce future complications and interest/penalties.

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