Sir i have filed my GSTR 3B for the tax period April to December 2018 in January 2019. Is i am liable to pay intetest on the unpaid amount remain due from it's due date. Is late fee is aplicable in belated return.? Please reply..
for April 2018 to September 2018_No late fee for belated return filing in January 2019. Late fee applicable from October 2018 returns onwards. Yes, Liable to pay Interest @ 18 % on GST due and payable till date of payment of GST