11 January 2018
As per Sec 47(1) of CGST Act 'LATE FEE" is applicable for Delayed filing of GSTR 1 return. The Late Fee is Rs. 200 per Day (CGST Rs. 100 & SGST Rs. 100)...
The LATE FEE Payable in filing under GSTR 3 return. But. In current scenario the GSTr 3 is not available up to March 2018. So, As per My View We will pay the LATE FEE under GSTr 3B
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