Submitted not filed GSTR1


This query is : Resolved 

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A taxpayer submitted their GSTR1 quarterly return but did not file it, reporting nil returns for the period. They later filed the return, which showed no liabilities. The discussion clarifies whether a late fee is applicable even for nil returns. While late fees can apply to nil returns at a reduced rate, it's noted that penalties might not be charged due to COVID-related relaxations.

08 October 2020 Normal taxpayer who selected for quarterly return submitted the GSTR1 return but not filed the same, he’s having nil return for that quarters. After noticing it filed the returns there is no liabilities shown
Need to pay late fee?

08 October 2020 Late fee is applicable for Nil returns also but at a reduced rate.

08 October 2020 sir, if late fee applicable when he need to pay the late fee
while checking the liability entries it shows no liabilities found

09 October 2020 ok.leave it at that then Due to covid may be penalty is not being charged for nil returns.

09 October 2020 Ok
thank you sir


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