UPDATE: FY 2019-20 onwards, GSTR-4 has been replaced by CMP-08

If taxpayer does not file Form CMP-08 on or before due date, he is liable to pay a late fee. If there are no transactions in return period, taxpayer should file a NIL Return to avoid late fee and penalty.

  • Late fee is calculated from date after due date up to date of filing of return

  • Late fee of current return is payable when taxpayer files CMP-08 for next return period

  • If CMP-08 for a quarter is not filed, it cannot be filed for next quarter too

  • Late Fee of Rs.200 (CGST Rs.100 and SGST Rs.100) per day of delay is applicable. Maximum late fee that can be charged is Rs.5000 per return