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
Thanks.
The due date of GSTR4 of July-Sept 2017 is March 31, 2019 as mentioned in portal. Will this mean that penalty for late filing is to be paid from April 01, 2019 till the date of actual filing @ 20/- per day for NIL return filing.
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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