LET FEE COMPOSITION & GSTR 7

COMPOSITION DELAR NOT FILED JAN 18 TO MAR 19 BUT LET FEE REFLECT.

GSTR 7 NOT FILED NOV 18 TO MAY 2020
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Quick Summary
This discussion addresses GST late fees for composition dealers who haven't filed their returns for specific periods, including January 2018 to March 2019 and November 2018 to May 2020. While late fees are currently applicable and payable, there's an expectation of future waivers or relaxations for composition dealers, similar to those provided to others under recent notifications.

Late fee reflected then pay the late fee.
Currently late fees waiver has not been provided for composition dealers vide notification 52/2020 & 57/2020. Therefore as on date late fees to be paid.
The relaxation is expected to come for composition dealers as well

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