ya late fess lag rahi he....i have uploaded 3b of my client... but without payment of late fee rs 200 return are not upload... so jab tak koi notification nahi aa raha tab tak late fee per day bharana padega
Where the registered person has not submitted the return in FORM GSTR-3B, he is
required to furnish the details in FORM GSTR-1 and FORM GSTR-2 and sign and submit
the return in FORM GSTR-3 along with the payment of the due taxes as per the provisions of
section 49 of the Act. However, since the payment was not made on or before the due date,
the registered person shall be liable for payment of interest on delayed payment of tax
starting from 26th day of August, 2017 till the date of debit in the electronic cash and / or
credit ledger. No late fee, however, would be levied for late filing of return in terms of
section 47 of the Act, in accordance with the recommendation of the GST Council, as
notified vide Notification No. 28/2017-Central tax dated 01.09.2017.