One of my client received notice for payment of interest for delay in filing GSTR3B U/s 50(1) of the CGST Act 2017.
Following was tthe net turnover during relevant period. F.Y.2019-20 < 5 Cr, During F.Y.2020-21 > 5 Cr and against during F.Y.2021-22 < 5Cr.
Most of demand was during the covid 19 pandemic, so is there any relaxation for the same or NOT? Demand Summary is attached.
Sections referred 39 of CGST Act 2017. Notification No.13 /2017-C.T. Dt.28/06/2017, amended U/s 50 of CGST Act, 2017
Please response as soon as possible.
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