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Late fees_gst

This query is : Resolved 
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(Querist)
24 November 2017 1. Late fees for the month of September'2017 has been waived off but whoever paid not yet reversed, it will reversed or not ??

2. Is Form 3B is mandatory in NIL cases also??
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CA Ankit R Momaya

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CA Ankit R Momaya (Expert)
24 November 2017 1) Yes, Late fee for the month of September will be reversed

2) GSTR 3B is mandatory even in case of NIL Return
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