One of our client is GST dealer (Medical store) since July, 2017. Since July 2017 he was registered as regular assessee of GST and file all his GST return 3B and GSTR-1 return upto Dec., 2017 but in Jan-2018 to March -2018 we by mistake opt for composition scheme and file GSTR-4 return for IV quarter of 2017-18. His Turnover for whole year 2017-18 was Rs. 1,24,62,605. Presently his GST Returns are pending since April-2018 to till month as at GST portal only GSTR-4 filing option is available. Further we have received a letter from GST office (Central) on dt. 21.06.2019 under section 46 for non filing of GST return. So please suggest what remedies are available for us and what to do to file the GST return in 3B from Jan., 2018 to till date.

Reply— As per section 46 of CGST Act, Where a registered person fails to furnish a return, a notice shall be issued requiring him to furnish such return within fifteen days in such form and manner as may be prescribed.

Your client has received notice for non filing of return, he should have file the pending returns within fifteen days from the date of notice i.e. 21.06.2019. As stated in query, your client has not filed the return till now against such notice, apply for extension of such fifteen days period to the authority who issued such notice, if they will accept your reason for delay, file the pending returns accordingly. As your client were registered as composition dealer, GSTR-4 needs to be filed.