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Non filling of NIL Final Return

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Vijay Shinde

31 Points Posted on 03 June 2023

DEAR SIR/MADAM IF PERSON FAILS TO FILE GSTR-10 (FINAL RETURN) ON DUE DATE 04.04.2021 AND TILL DATE HE IS NOT IN RECEIPT OF ANY NOTICE IN THIS REGARDS WILL IT MANDATORILY REQUIRED TO PAY PENALTY AND FILE THE RETURN. TURNOVER ALSO WAS ZERO. IS THERE ANY BENEFIT OF TIME LIMIT FOR NOT ISSUE OF NOTICE FROM OFFICER.

Replies (5)

Quick Summary

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.

CA Aakarsh Jain

4330 Points Posted on 03 June 2023

Ignore it for now. If any notice come in future then take any action. Hopefully since your turnover was nil. You will not going to receive any notice.

CA Nitin K. Varshney

FCA DISA CCA Peer Reviewer (ICAI)

591 Points Posted on 03 June 2023

You can file your final return upto 30 June 2023, late fees will be 1000/-. as the gst amnesty scheme is applicable for now. after 30 June, late fees of Rs. 10000/- will be levied. as per my view, file the return by 30 june, otherwise wait for the notice.

Vijay Shinde

31 Points Posted on 03 June 2023

Is there a time limit to issue notice by the officer

Pankaj Rawat

GST Practitioner

29904 Points Posted on 03 June 2023

Yes the Notice can be Issue U/s 62(1) & the time limit to issue notice is 3 years from the date specified u/s 44(Annual Return) for furnishing Annual Return In non fraud case & 5 years in fraud case .

So it's better to file your return.