No late fee for composition dealer . Only filing return GSTR 4 annual return attracts late fee if not furnish by due date in case of composition dealer.
@ AKN Financial kindly read the reply above , for GSTR 4 late fee is leviable, but for CMP 08 there is no late fee. CMP 08 is statement-cum-challan to declare the details or summary of his/her self-assessed tax payable for a given quarter. It's not return form, there is no late fee on same (Reference Rule 67 & Section 47 of CGST Act)
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