Find
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.
GST
GSTR-3A for composition dealers
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Provisions
Sec 46, CGST Act 2017; Sec 39(2), CGST Act 2017; Sec 47, CGST Act 2017
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.
Close
- Check which CMP-08s and GSTR-4 are pending.
- File missing CMP-08s with tax and interest.
- File GSTR-4 with late fee.
- Keep ARNs as proof.
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