GST officers send demand notices to firms for as low as Rs 2, says report
Updated : February 21, 2020 11:54 AM IST
Tax experts believe that these notices may frighten payers and ease of doing business is likely to suffer.
According to the GST rules, GSTR-3B is a monthly self-declaration to be filed by a registered GST dealer along with GSTR 1 and GSTR 2 return forms.
Registered businesses are required to file GSTR-1 irrespective of whether there are any transactions during the month or not.