GST return filing is mandatory for all persons having GST registration irrespective of turnover or profit. Hence, even persons having no business activity or turnover is a month but having GST registration are required to file GST returns. Regular taxpayers are required to file monthly GST returns, dealers registered under Composition Scheme are required to file quarterly GST returns and non-resident taxable persons are required to file one return every month. In this article, we look at the penalty for late filing of GST return.
