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How to read section numbers: s.80C→s.123 means Section 80C of the Income-tax Act, 1961 is now Section 123 of the Income-tax Act, 2025 (in force from 1 April 2026). Returns for FY 2025-26 still use the old numbers; Tax Year 2026-27 onwards uses the new ones. Section Finder
Step by step
- 1
Check pending returns
GST portal → Returns Dashboard → note every pending GSTR-1 / GSTR-3B / GSTR-9.
- 2
File with late fee
File the returns, paying tax, interest at 18% and late fee.
- 3
Reply if already filed
If filed earlier, keep the ARN and respond in the notices section.
- 4
Watch for ASMT-13
If an order comes, filing the return within the allowed window withdraws it.
Why act fast
- Non-filing for long periods leads to suspension and cancellation of GST registration
- Your buyers lose input tax credit — they will stop buying
- E-way bills get blocked after two months of non-filing of GSTR-3B
Common mistakes
- Ignoring because the business is closed — cancel the registration properly
- Filing GSTR-3B but forgetting GSTR-1
Frequently asked questions
Yes, lower — ₹20 a day (CGST + SGST) for nil returns, against ₹50 a day for others, subject to caps.
Last reviewed on 11 November 2026 by Vinay Jaglan, VJ & Associates. Law and portal screens change — verify before acting, or ask the office.
