GSTR3B Late fees calculation.

AJAY SHETTY (26 Points)

15 June 2021  
Hi

I wanted to know about late fees calculation. one of my friend taken GST registration on 2018 , he have not file the return till now and GST number is not cancelled .
how can we file the GST return till date , is there any waiver off late fees ? Kindly let me know.

thank you