Hi Friends,
One of my friend took a GST registration on September 20th 2017. He registered as a voluntary taxpayer. Is it necessary for him to file GSTR 3b and other returns from July 2017 & August 2017 as well ? or Is it enough if he starts filing from the month of September 2017 as the first month ? Please guide me.
Will there be any late fee applicable ?
Thanks,
Aravind.K