Payment of Interest on Taxable Sales prior to GST Registration

Manish G Nair (Articled Assistant) (124 Points)

08 January 2020  

A person had a Turnover of Rs.35 Lacs in FY 17-18. However, he took GST Registration in August, 2018 only.Till date he has not filed any return.

Is he liable to pay GST on FY17-18 supplies?

If so, from what date is interest to be calculated for Late payment of GST dues of FY 17-18?