According to the GST Penalty regulations, an interest will be charged at the rate of 18 percent per annum from the taxpayers who fail to pay their taxes on time. The interest will be levied for the days after the due date.
For GSTR 3B returns late fee as following...
If Nil Return - Rs 20 per day (CGST Rs 10 and SGST Rs 10)
Other than Nil return Rs 50 per day (CGST Rs 25 and SGST Rs 25)