He comes under Regular registered tax payer under GST act, hence he has to file GSTR 3B by AUGUST 20 FOR JULY MONTH.
Interest and penalty applicable as he has not filed the GSTR 3B.
At present option to composition scheme closed.
So he can opt composition scheme only from next year
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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CAclubindia
