No, registered person will still be liable for interest under section 50(1) and late fee under Section 47 of CGST Act.
(ICAI FAQ PUBLICATIONS 06-09-2017 ASSESSMENT OF NON FILERS OF RETURNS: FAQ NO. 19)
ॐ असतो मा सद्गमय
No, registered person will still be liable for interest under section 50(1) and late fee under Section 47 of CGST Act.
(ICAI FAQ PUBLICATIONS 06-09-2017 ASSESSMENT OF NON FILERS OF RETURNS: FAQ NO. 19)