GSTR 1 VS GSTR3B FY 2019-20

[giri gattupalli]

respected sir,

one of my client turnover (net sales) during fy 2019-20 was 1,15,0000. FORM GSTR-9 is is optional. so i have not filed. now i want to file GSTR-9 gst network is not asking for late-fee now. my doubt is " is there any chance to receive notice asking late fee by proper officer".in future please discuss

thanking you

=

AI Summary

GST return reconciliation: resolve return mismatches by submitting reconciled records and an intimation to the tax officer.
Taxpayer should prepare a factual reconciliation supported by invoices, bank receipts and audited accounts to explain the excess output tax declared in the transactional return; submit this reconciliation and evidence to the jurisdictional officer or file a manual copy of the annual return or a written intimation to establish the correct position and reduce risk of a notice, noting the portal may require late fee payment.