GSTR-3B Late Fees

This discussion clarifies GSTR-3B late fees, particularly for returns filed between July 2017 and January 2020. Even if your net tax liability is zero due to input tax credits, a late fee of Rs. 500 per return may still apply if filed after the due date but before 30th September 2020. This is because the portal considers the initial liability before set-off. Filing returns promptly is advised to prevent these charges.