16 September 2019
My client has not filed GSTR-1 & 3B for more than six months, due non-supply of any goods/services. Now, Suo-moto cancellation order has been passed by superintendent. As late fee is applicable for late filing of GSTR-3B. Late fee will amount to approx Rs. 17000, in case return is filed now.Whether late fee will be levied by GST department while order to file FINAL RETURN (FORM GSTR-10) Or only demand will be made for TAX/INTEREST/Penality. Please suggest?