Unclaimed ITC of FY 20-21

This discussion clarifies whether filing the GSTR 3B return by the September 21st due date is essential for claiming unclaimed Input Tax Credit (ITC) from the financial year 2020-21. It confirms that filing GSTR 3B is mandatory for all taxpayers, even if they had no business activity during the period. Late fees will apply based on the number of days the return is filed past the due date.