not filed 3b return....

you'll have to pay late fees, penalty and interest. even if you surrender your registration, it will not effect your liability.

thnx for reply.

Late Fees for GSTR 3B was waived for the period July 2017 to September 2018 if you file all your pending GSTR-3B Returns till 31st March 2019.

Since the due date has expired, now you cannot avoid any late fees or penalty or interest. You have to file all your pending Returns with the applicable late fees.

Also you cannot proceed to cancel your GST Registration unless all your pending Returns have been filed and you have to clear all your liabilities , if any, with the Department before surrendering your GSTIN.

Warm Regards.

thank you so much @ shivam and #rishi