GST Consultant
15986 Points
Joined March 2013
Filing of GSTR-2 has been discontinued since 2017
If GSTR-1 is not filed then there is late fees of Rs. 50 per day to a maximum of Rs. 10000 per return. This late fees is not collected automatically but can be demanded by the department through notice.
Second in case of B2B supplies your customer will not be able to see your invoices on their portal and ITC can be disallowed to them
Third you will not be able to file GSTR-9