REGARDING GSTR3B LATE FILING

This query is : Resolved 

11 November 2019 My friend has withdrawn GSTIN Number online even if his business did not exceed Rs. 40,00,000/- and he had not filed GSTR3B from the March 2019. He doesn't known that he has to filed Nil return. Return is pending from March 2019. Can he waiver for late fees?
Business was not running during the period from March 2019 to till date.
Please help him out.

15 November 2019 If GST authorities cancel the GSTIN from back date without making any query or asking for filing remaining 3B with late fees.



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