Composition annual return not filed

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what if annual return has not filed for composition dealers for last four years? and how can v filed it without payment of penalty?
Replies (2)

GSTR-4 is required to be filed mandatorily in the case of composition dealers and cannot be filed without penalty now.

GSTR-4 is mandatory from 19-20 , so you need to pay late fee for 2 years and for current year late fee will be calculated from 1 August. So it is advisable to pay late fee and file return timely to avoid more penalty


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