GSTR-1 late fee and interest

There is no option to pay Late Fees while Filing GSTR-1 Form online. So what is the procedure to Pay GSTR-1 related Late Fees? Mentione this amount in GSTR-3B in Late Fees column? But then this will be considered as Late Fees related to GSTR-3B? Where to mention late fees related to GSTR-1, and procedure to Pay Late Fees. (In case of Monthly Return Filing) Please advise. Thanks.

As per my knowledge, GSTR-1 late fee was waived off for some period in 2020. (If GSTR-1 returns for the period July 17 to Nov 19 are submitted upto 17-Jan-2020, then Late Fees is waived for GSTR-1. After this period, no waiver as per my knowledge. GSTR-1 Late fees is not appearing automatically. But now GST department has started issuing notices for collecting GSTR-1 late fees for previous period.

Currently there is no late fee for late filing of GSTR-1. Also we do not pay any liability in GSTR-1 we just show our liability so interest is never charged for late filing GSTR-1

As per information gathered by me,

Rs. 100 late fee is as per CGST Act. SGST Acts also prescribe Rs. 100 per day. Therefore total late fee of Rs.200 per day is to be paid.
However, as per Section 128, the Government has waived the late fee payable for some GSTRs.

FOR GSTR-1: As per Notification No. 4/2018 – Central Tax dated 23rd January, 2018,

Late Fees is Rs 25 (CGST) + Rs 25 (SGST) = Rs 50 Per Day

In many cases GST Department is not charging Late Fee for GSTR-1. But now I have observed that many clients are now receiving notices for pending GSTR-1 Late Fees.

As per my knowledge, GSTR-1 Late Fees can be paid at the time of GSTR-3B, OR at later stage whenever demanded by GST Department via Notice. (I am not an Expert)

Experts please comment.