Deepshikha Sharma (Tax Manager) (137 Points)
01 February 2021Our GST Registration got cancelled in Nov after a SCN due to which the option to file return for GSTR-1 and 3B was not available online. Now after department inquiry the registration has been restored and now we are filing the return for both Nov'20 and Dec'20 in Feb'21.
What will be the interest or penalty for late filing of GSTR-3B where we do not have any tax liability to pay as there is only ITC credit in the return and no output liability.
CA Rashmi Gandhi
(Chartered Accountant)
(86308 Points)
Replied 01 February 2021
Bhavika Kothari
(CA)
(1258 Points)
Replied 07 February 2021
GSTR-3B for the both the months will be a Nil return. Hence interest component will not be there. But the late fee of Rs 20 per day which is applicable on Nil return will be applicable to you
Live class on PF & ESI Enrollment & Returns Filing(with recording)
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