GSTR 1 RETURNS

This discussion addresses the consequences of filing GSTR 1 but not GSTR 3B for an extended period, specifically 12 months. It highlights that failing to file GSTR 3B can lead to GST department notices, including potential fraud notices under Section 46, and incurs daily late fees. The advice provided is to file all pending GSTR 3B returns promptly, even with late fees, as amnesty schemes are uncertain. It's also suggested to approach the assessing officer, explain the situation, and request a short adjournment to file the outstanding returns.