Annual return not filed from 2018-19 onwards

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dear all
if one taxpayer who is registered as regular taxpayer in gst and not filed the Annual return from 2018-19 onwards
however he don't have any outward or inward supply.
so what will be the consequences??
can he file all at once now without paying any penalty??
Replies (1)
No need to file the same if the turnover is below the threshold for mandatory filing of GSTR 9 Annual Return


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