My brother had started a business of engineering hardware trading on December 2017. He registered GST as his clients were insisting him to have a GST number. So with zero turnover he registered with GST.
Till today (19 May 20189) his turnover is only INR 10,609 (total 3 invoices).
Timeline of the case:
(1) Date of issue of GST certificate: 26 / 12 / 2017
(2) Invoice date 27-Jan-18 - taxible amt INR 3570 - GST INR 642.6 - total INR 4213 - Destination Nashik
(3) Invoice date 12-Feb-18 - taxible amt INR 1850 - GST INR 333.02 - total INR 2183 - Destination Pune
(4) Invoice date 05-Apr-18 - taxible amt INR 3570 - GST INR 642.6 - total INR 4213 - Destination Nashik (Repeat same order)
One of his friend who is an doing articleship told him that he will take care of his GST returns for a minimum fees; so it was given to him. Initially the friend told him as it is a new business and no turnover yet we will do quarterly return. We use to send him the invoice copies for further filings. But just two days back he called up saying he did not filed any returns yet, because he was very busy and whenever he tried to file there was the server issue on the gst portal.
Please let us know what will be the consequence of not filing the GST till yet?
Please advice what to be done.
CAclubindia
