Practicing Chartered Accountant
2481 Points
Posted on 19 December 2019
There is late fee on non-filing of GST-3B returns.
Late fee for regular returns = Rs. 50 per day (Rs. 25 CGST + Rs. 25 SGST)
However, Late fee for NIL returns = Rs. 20 per day (Rs. 10 CGST + Rs. 10 SGST)