Late fee ANNUAL RETURN

Hey Hemant! For late fee on GSTR-4 (Annual Return) for FY 2021-22, if filed late this year by a composition dealer with turnover ₹24 lakh, here’s what applies:

Late Fee for GSTR-4 (Composition Dealer)

• Due date: 30th April following the financial year (so for FY 2021-22 → 30 April 2022)

• Late fee: ₹200 per day (₹100 CGST + ₹100 SGST) for each day of delay

• Since turnover is ₹24 lakh (below ₹1.5 crore), this rate applies.

How to calculate:

1. Count the days from 1st May 2022 to actual filing date in 2025.

2. Multiply days delayed × ₹200.

Example:

• Filing on 15th August 2025

• Days late = Around 837 days

• Late fee = 837 × ₹200 = ₹1,67,400

Note:

• Interest on any tax liability will be extra.

• File ASAP to reduce penalty.