Gst return for 2018-19

Jatin Shah (Proprietor) (21 Points)

25 July 2019  

One of my new client has not filed ANY gst return for 2018-19. He had not done any transaction since the GST number obtained
Now he wants to surrender the number.
Can he surrender without filing return or
what will be the late filing fee for GSTR 3B & GSTR 1