Kindly note that, the following are important points to be followed/complied with regards to filing of GSTR- 3B GSTR-1 & Annual Return- GSTR-9, 9C and 9A. Inspite of repeated request. You are not filing monthly return-GSTR-3B and tax within time for the month o f Feb-2020 to March-2020 and April-2020 to June-2020. No submission of return may lead to provisional assessment proceeding it may also attract penalty.