CA Naveen Chand (Chartered Accountant) (12729 Points)
18 January 2021Hello respected members of CCi !
I have applied for GST registration in the month of October 2020 and in the same month I have applied for the cancellation of registration.
But the application is Pending for Processing (showing @ GST portal)
Queries -
1. whether I have to filed NIL GSTR_3B for the month of OCT , NOV and DEC 2020 with penalties
2. I have received notice to file GST returns and pay penalties for the GSTR_3B
Help me out of this .
Thanks !
mayur sharma
(133 Points)
Replied 18 January 2021
CA Rashmi Gandhi
(Chartered Accountant)
(86323 Points)
Replied 18 January 2021
CA Naveen Chand
(Chartered Accountant)
(12729 Points)
Replied 18 January 2021
it is pending for processing and not cancelled yet
now officer served notice to pay penalties / late fees
mayur sharma
(133 Points)
Replied 18 January 2021
CA Naveen Chand
(Chartered Accountant)
(12729 Points)
Replied 18 January 2021
department asked to pay penalties via GSTR_3B as they declared defaulter for non - filing of returns
In the given case ,
there is no default as a taxpayer ,
as the taxpayer took registration in the month of Oct 2020 and also applied for cancellation in the same month but not filing returns
now the taxpayer has to file gstr_3b with penalties (no option) and if taxpayer not filed returns still then penalties will get higher day by day
mayur sharma
(133 Points)
Replied 18 January 2021
CAclubindia
