28 September 2018
A person migrates his business from Stax to GST in June 2017. He registered the business for future prospects but did not commence his business till date. Because of lack of knowledge he did not file any of his GST returns till date. Whether there is any remedy by which he can save himself from the penalties applicable on him under GST viz late filing fees of GSTR-3B of Rs. 20 per day etc. He is willing to surrender the registration if that is required.