Gstr4 query compostion

I am registered under composition scheme. Is it mandatory to file gstr 4 and if yes can I file it for 2019-20 as I have not filed it yet. Is there any penalty for late filing.
Replies (2)
Quick Summary
If you are registered under the GST composition scheme, filing GSTR4 is mandatory. You can still file your GSTR4 for the 2019-20 period even if you haven't yet. While there's no late fee mentioned in some advice, Section 47 of the CGST Act does indicate that late filing penalties are applicable.

Yes it's mandatory to file your composition returns. There is no late fee you can file your returns as soon as possible
In term of Section 47 of CGST yes late is applicable .

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