Sir/Mam, As Late fees of GSTR-1 will not be system computed, so pls tell the consequences if late fees of GSTR-1 is not paid by taxpayer ??
2) Pls tell whether late fees of GSTR-1 should be paid by DRC-03 or GSTR-3B ??
Frah Saeed Answered question August 9, 2020
Can be paid by GSTR-3B itself, table 6.1 of same has a column for late fee. Return may not be accepted if late fee is not paid or if accepted, Deptt can raise demand later on..
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Frah Saeed Answered question August 9, 2020