Anon
watch_later 20/04/18
Is the cap of 5000 max penalty, is per return or irrespective of no of returns per gst registered seller? I have not filled a single gst return till date.
Cap of 5000 is for each return and not for all returns.
You have to view this cap for each return instead of all consolidated returns.
As of now what I have seen that only for GSTR-3B late filing fee is calculated.
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