Answer

1. F

   Facts

   For composition dealers, GSTR-3A usually relates to GSTR-4, the annual return under Sec 39(2). Check whether all CMP-08 statements and GSTR-4 are filed.

2. P

   Provisions and law

   • Sec 46, CGST Act 2017A registered person who fails to file a return under Sec 39, 44, 45 or 52 gets a notice to file within 15 days
   • Sec 39(2), CGST Act 2017Composition taxpayers file a return for each financial year
   • Sec 47, CGST Act 2017Late fee for late returns
3. A

   Analysis

   The GSTR-4 FAQ notes that the return cannot be filed until all CMP-08 statements for the year are filed. So start with the missing CMP-08s, then GSTR-4. Example: CMP-08 for Q3 not filed and GSTR-4 not filed; file Q3 CMP-08 with tax and interest, then GSTR-4 with late fee. The late fee for GSTR-4 is capped at ₹2,000 in total, or ₹500 for nil.

4. C

   Conclusion

   1. 1Check which CMP-08s and GSTR-4 are pending.
   2. 2File missing CMP-08s with tax and interest.
   3. 3File GSTR-4 with late fee.
   4. 4Keep ARNs as proof.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.