I client registered under gst in the month of August till today doesn't filed any return .
now he want to file return . From which month he want to file late fee and penalty.
Is there any notification that if he file all return before may then late fee waived by govt.
The government has waived late fees for GSTR-3B from July to September 2017. Any late fees paid for these months will be credited back to Electronic Cash Ledger under Tax. This can be later utilized for payment of GST Liability.
For example, a taxpayer files his GSTR-3B for the month of July, 3 days after due. He had to pay a late fee of Rs. 600 (Rs 200 per day * 3 days). This amount will be refunded in the taxpayers Electronic Cash Ledger
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