GSTR-3B late return fee

https://www.moneycontrol.com/news/business/companies/governmentt-official-on-gstr-3b-form-penalty-interest-on-late-filing-may-be-waived-2393115.H T M L

If you are late to file your GST returns, there might be some good news for you soon. The Rajasthan High Court today ruled that no late fee can be charged for filings for the month of July and August. The court also told the government to correct the GST-network glitches as soon as possible. The government too is considering a waiver since there are still 50 lakh taxpayers yet to file their returns. To discuss more about this, CNBC-TV18's Shereen Bhan caught up with Pratik Jain, Leader - Indirect Tax at PwC India.

LATE FEE MIGHT BE WAIVED 

https://economictimes.indiatimes.com/news/economy/policy/government-might-waive-off-interest-penalty-on-late-filing-of-gstr-3b-et-now/articleshow/60763326.cms

Late fee is to be paid under FEES.If paid under PENALY, its not getting adjusted. you may have to pay again under FEES.