This discussion addresses concerns about GST late fees for a cancelled registration. The user applied for GST in June 2020 but didn't start business, leading to cancellation. They now need to file returns for periods after cancellation and are facing a late fee for August 2020. They are seeking clarification on whether they need to pay late fees for subsequent months until January 2021, or if only the August fee is applicable. The advice suggests that late fees are generally payable for every month until the GST registration is officially cancelled, and filing GSTR-3B with late fees is necessary to obtain the cancellation certificate.