Due Date of FORM GSTR-3B for the period July 2017 to September 2018 was extended to 31st March 2019 and all the late fees was waived off by the department.
From 01.04.2019, late fees will be levied @ Rs.20 per day in case of Nil Return and Rs.50 per day in case of Return with Tax liability along with interest @ 18% p.a.