gst registration

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one entity was registered under service tax rules, in 2016 but never filed tax returns and after gst from July 2017 did not registered under gst act. now the entity wants to file returns. Does the entity has to pay penalty or not for non filing of returns?
Replies (2)
In my view, I think that your gst provisional I'd might have cancelled.
Anyway you can contact your jurdistionary officer regarding this matter.
Under 28th council meeting the window is again opened for migration you can consider that but it's till 31 st August 2018 only

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