Non filing of gstr4 for july-sept 2017

MY CLIENT HAD OPTED FOR COMPOSITION SCHEME DURING TRANSITION IN JULY 2017. BUT HE CHANGED TO REGULAR TAXPAYER SCHEME IN JULY 2017 ITSELF. SINCE THEN HE HAS REGULARLY FILED HIS GSTR3B AND GSTR1 ON TIME.

HIS GSTR9 OF 2017-18 IS NOT OPENING. ON CHECKING HIS PORTAL, IT IS FOUND THAT GSTR4 FOR JULY-SEPT 2017 IS NOT FILED.

NOW IF THE GSTR4 OF JULY-SEPT 2017 IS FILED AS NIL RETURN, WILL IT ATTRACT PENALTY FOR LATE FILING ?

DT 04-08-2019