GST Dealers got relaxation in late fees for all pending gst return till date from July 2017 to July 2020 if filled on or before 30 September 2020
Late fees capped to max 500
And no late fees for nil return
Even all canceled dealer can apply for revocation using this late fees advantage even though number gets canceled long back.
Covid has given chance to get regularise in the eye of law by saving late fees and confessional interest.
CA MITUL PUJARA