NOTIFICATION 2/2023 CT Dt. 31/3/23
JIS BHI TAXPAYER NEY APNA GST-4 FILE NAHI KIYA HAI :-
JULY-17 TO MARCH 19 (QTLY) AND FOR FY 2019-20 TO 2021-22 (ANNUALLY)
TOH MAXIMUM LATE FEE IS RS.500(250+250) AUR NIL RETURN CASE MAIN NIL LATE FEE HAI AGAR WOH APRIL 23 TO JUNE-23 TAKH FILE KAR DETAY HAI