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
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.
CAclubindia
