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Can GSTR-4 be filed from 2017 to 2023 now without penalty.

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Sudhir Kulshreshtha

Advocate

192 Points Posted on 16 February 2023

One of the Composition registered dealer was registered on 01/07/2017.His accountant has not filed any return till today. There is very little business in the firm.

GSTN is active .
Can he filed all GSTR-4 now.
What will be the panalty.

Is there any amnesty scheme for this.

Please advise.

Sudhir Kulshreshtha

Replies (3)

Quick Summary

A composition registered dealer, active since July 2017, has not filed any GSTR-4 returns. The user is asking if these returns can be filed now without penalty, what the penalties might be, and if any amnesty schemes are available. Current advice suggests no specific option exists, though a Rajasthan SGST late fee waiver for FY 20-21 was mentioned if filed by 31.03.2023.

CA Rashmi Gandhi

Chartered Accountant

86505 Points Posted on 16 February 2023

No such option is there till now.

If you are from Rajasthan, SGST late fee is waived of for the financial year 20-21 if return filed before 31.03.2023.