GST
Old GSTR-4 still pending
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Facts
Yes, if it is within three years of its due date. After three years the portal will not accept it.
Provisions and law
- Sec 39(11), CGST Act 2017No return can be filed after three years from its due date
- Rule 62, CGST Rules 2017Quarterly CMP-08 statement and annual GSTR-4 return for composition taxpayers
- Notification 21/2021-CTGSTR-4 late fee capped at ₹1,000 CGST (₹500 for nil) from FY 2021-22, so ₹2,000 or ₹500 in total with SGST
Analysis
Sec 39(11) bars returns after three years. File the oldest pending GSTR-4 first and pay the capped late fee. Example: GSTR-4 for FY 2023-24 was due on 30 April 2024, so it can be filed until 30 April 2027; late fee is capped at ₹2,000 in total.
Conclusion
- List all pending GSTR-4s with due dates.
- File the oldest first.
- Pay the late fee for each.
- Keep ARNs.
A Savvy can do this for you
GSTR-4 annual return for composition dealers
₹999
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