GST Late fees max limit

As of today, is there any maximum limit for late fee to be paid on gstr 3b?

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Quick Summary
This discussion clarifies the maximum late fee limits for GSTR 3B filings. For nil returns, the cap is £500 per return. For non-nil returns, the maximum late fee is determined by annual turnover, ranging from £2,000 for turnovers up to £1.5 crore, to £5,000 for turnovers between £1.5 crore and £5 crore, and £10,000 for turnovers exceeding £5 crore. The user also questions if this scheme is only valid until November 2021.

As per Notification No 19/2021 CGST dated 01.06.2021, the maximum amount for late fee to be paid on GSTR3B is as follows:

1. In case of NIL GSTR-3B filing, the maximum late fee charged shall be capped at Rs.500 per return (i.e Rs. 250 each for CGST & SGST).

2. In case of GSTR-3B other than NIL filing, maximum late fee is fixed based on annual turnover slab, as follows:

(a) If the annual turnover in the previous financial year is upto Rs.1.5 crore then the late fee of maximum Rs 2,000 per return can only be charged (i.e Rs.1000 each for CGST and SGST).

(b) If the turnover ranges between Rs.1.5 crore and Rs.5 crore then the maximum late fee of Rs.5,000 per return can only be charged  (i.e Rs. 2500 each for CGST and SGST).

(c) If the turnover is more than Rs.5 crore then late fee of maximum Rs.10,000 (i.e Rs. 5000 per CGST and SGST) can be charged.

Isn't this scheme valid till 30 Nov 2021 only?

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