INTEREST AND LATE FEES DUE TO DELAY OR NON-FILING OF RETURNS
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....ON-FILING OF RETURNS (I) Filing of returns is mandatory under GST. Even if there is no transaction, a 'Nil' return must be filed. (II) Filing returns for previous month/ quarter is a pre-requisite ....
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....be from the next day of filing due date till the actual date of payment. (V) As per the CGST Act, 2017, the late fee is Rs.100/- per day per Act, i.e. Rs.100/- under CGST & Rs.100/- under SGST (Total....