non filling of return

If you have raised the complaint and token for your issues you may be waived for the charges or penalties.

Input credit you can claim but you want to claim refunds it is subject to the such provisions.

1. Late Fee for filing GSTR-3B after the due date is as follows:

Rs. 50 per day of delay

Rs. 20 per day of delay for taxpayers having Nil tax liability for the month

Interest @ 18% per annum is payable on the amount of outstanding tax to be paid.

**Late fee for July, August, and September has been waived
** Maxmum late fee is 10000/- for both the act (per return)

2. To claim ITC till march- 18 is September-18, else you wont be able to claim Input.
For refund : As per the provision of section 54 CGST Act , on following condition Refund can be claim:

• Export of goods or services.
• Supplies to SEZs units and developers
• Deemed exports
• Refund of taxes on purchase made by UN or embassies etc.
• Refund arising on account of judgment, decree, order, or direction of the Appellate Authority, Appellate Tribunal, or any court.
• Refund of accumulated Input Tax Credit on account of inverted duty structure
• Refund of pre-deposit

Agree with Pankaj ji.
While submitting 3B returns, late fee will be automatically calculated by system.

Thanks everyone for your valuable inputs. Helps a lot

good clarification and information