Non filling of NIL Final Return

This discussion addresses the consequences of not filing the GSTR-10 final return by the due date. While a notice hasn't been received, it's advised to file the return, especially with a zero turnover, to avoid potential future penalties. The amnesty scheme allows filing until 30th June 2023 with a reduced late fee, after which the penalty increases significantly. Officers have a time limit of 3-5 years to issue notices for non-filing.