If taxpayers do not file their returns within¬†a specified due dates mentioned, he¬†is obliged to pay a late fee of Rs. 50/day i.e. Rs. 25 per day in each case of CGST¬†and SGST (in case of any tax liability) and Rs. 20/day i.e. Rs. 10/- day in each CGST and SGST (in case of Nil tax liability) subject to a maximum of Rs. 10,000/-(both acts) , from the given due date to the actual date when the returns are finally filed.