late fee

can you please elaborate your question

If I filled GSTR 9 after the due date i.e. 31st Dec.
and I have only the liability of IGST not CGST , SGST
As per the Act. there Rs.200 late fee on CGST + SGST.
but there is no late fees on IGST. Why??
Plz help

here the late fee is not for liability

the late fee means its is for not filing return on tym..like gstr 3b wheather you have liability to pay tax or not if you file late you have to pay late fee.

as per your question if your filing late thn you have to pay late fee + interest on your liability of tax.

what is the mean of " there are no late fee foe IGST returns