Composition annual return not filed

what if annual return has not filed for composition dealers for last four years? and how can v filed it without payment of penalty?
Replies (2)
Quick Summary
If you're a composition dealer and haven't filed your annual return (GSTR-4) for the past four years, you'll need to do so. Filing GSTR-4 has been mandatory since the 2019-20 financial year. Unfortunately, it's no longer possible to file without incurring a penalty. You'll need to pay the late fee for the previous two years, and the late fee for the current year will be calculated from August 1st. It's best to pay the outstanding late fees and file your returns promptly to prevent further penalties.

GSTR-4 is required to be filed mandatorily in the case of composition dealers and cannot be filed without penalty now.

GSTR-4 is mandatory from 19-20 , so you need to pay late fee for 2 years and for current year late fee will be calculated from 1 August. So it is advisable to pay late fee and file return timely to avoid more penalty

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