Penalty Upto Rs. 1 Lakh Can be Imposed If GST Nil Returns Not Filed on Time
02 June 2025Saloni Kumari

Penalty Upto Rs. 1 Lakh Can be Imposed If GST Nil Returns Not Filed on Time
A taxpayer got a GSTIN in November 2020 and applied for the GST registration, but did not do any business – no sales, no purchases, nothing.
Because of no activity, the taxpayer didn’t file any GST returns like GSTR-3B.
The GST department cancelled the GST registration on its own in September 2021 due to non-filing of returns.