Non-registraion consequences?

Dear friends

What are the consquences if a person does not get himself registered within 30 days of being liable to register?

Say a person gets himself register after 6 months of being liable to get registered.

what will be the consequences?

regards

shivani

Replies (1)
in this case the liver person is required to pay output liability and he will be not eligible to book ITC and he will be liable to pay penalty for not filing GST return

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