Advocate Krishnamohan Gangaraju asked 5 years ago
Gst
My Client is Liable to register day one of regime but registration applied in now December 2019 and mentioned in application as liability arise from July 2017 but registration has been granted from December 2019. So he can file GSTR 3B from December 2019 only(Portal open for December 2019) in January 2020. But For 07/2017 to 03/2018 & 04/2018 to 03/2019 he can’t file GSTR 3B or GSTR 1 or GSTR 9(Client Turnover Less than 2 Cr with no input credit) For both the years can he discharge his liability in DRC 03 U/s 73 of CGST ACt. Along with Tax + Interest+ Penalty For not filing 3B Maximum penalty of Rs10,000/- per return. Please suggest.
Answer the question
ConsultEase Administrator answered 5 years ago
Yes he will be liable for payment of tax without any ITC. The important thing is has he raised any GST invoice? Penalty will be dependent on number of offences. You need to assess the entire list of offences they have commintted and then make a payment. If a notice is received from department you can examine its coverage
ConsultEase Administrator answered 5 years ago
Yes he will be liable for payment of tax without any ITC. The important thing is has he raised any GST invoice? Penalty will be dependent on number of offences. You need to assess the entire list of offences they have commintted and then make a payment. If a notice is received from department you can examine its coverage
