Chartered Accountant
86505 Points
Joined April 2011
The government has reduced the late fees for GSTR-1, GSTR-3B(October 2017 onwards), GSTR-4, GSTR-5, GSTR-5A and GSTR-6 as follows (until further notifications late fees will remain the same):

If GST is not paid within the due dates of filing return Interest at following rates has to be paid:
| Particulars |
Interest |
| Tax paid after due date |
18% p.a. |
| Excess ITC Claimed or excess reduction in Output Tax |
24% p.a. |