Last 3 years GSTR 4 not filed compulsary
This query is : Resolved
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
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
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.
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.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- CG Tax On residential property
- Post Office RD Interest
- Applicable TDS for Purchase of Flat from NRI
- Claiming exemption of perquisite for employee-owned car under New Tax Regime in ITR-2
- Eway bill for machinery reparing
- Gift of mutual fund units to daughter
- ITR 3 FILING OF AN INDIVIDUAL (PARTNER IN A PARTNERSHIP fIRM)
- Annual return of gst limit
- Reporting of STCG on Property in ITR
- Form 10BD Filling
- Not able to file ITR
- Delisted shares sold in off market/ Rebate u/s87A
- In Exports Sales HSN details where to fill
- Opting out" of regime provided under subsection (1A) of Section 115BAC but Form 10IEA is not filed.
- Difference in tax comparison report
- Gst invoice numbering and delivery challan numbering
- Sales amount in Gstr1
- E Commerce GSTR1 & 3B how to file
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
