Late Fee on GSTR-3B

[ROHIT GOEL]

One of our client is having registration on amazon for sale of goods for which he has taken registration in GST. However sale during last year was NIL as such he has not filed GST returns i.e. GSTR-3B and GSTR-1 and now he wants to surrender registration.

At the time of surrender portal is showing error of GSTR-3B and at the time of filing GSTR-3B system is calculating huge penalties.

Please provide solution for same...

[DR.MARIAPPAN GOVINDARAJAN]

Once got registered he has to file return even a NIL return. When you surrender the certificate the system will find that you have not filed any return for any month. The figures shown may be late fee. Late fee is waived. In my view now you can file returns and get surrendered the registration.

Nil return obligation requires filing; system-calculated late fee may be subject to waiver, file returns before surrender. Registered persons must file periodic GST returns, including nil returns. On surrender, the portal detects unfiled monthly returns and may compute late fees(AI Summary)