Can he escape from penalty?

This discussion addresses whether a business with pending GSTR-3B returns for six months, despite having nil sales, can avoid penalties. It clarifies that GSTR-3B must be filed regardless of sales volume. For nil returns, the penalty is £20 per day (£10 for CGST and £10 for SGST), capped at £5,000. If there were tax liabilities, the penalty would be £25 per day (£12.50 for CGST and £12.50 for SGST), also capped at £5,000.