Late Fees @ Rs.20/Rs.50 will be calculated from 01.04.2019.
The Due Date to file GSTR-3B and GSTR-1 for the period July 2017 to September 2018 was extended to 31st March 2019. Hence the last date to file your GSTR-3B for the month of July ( without late fees ) was 31.03.2019. Accordingly late fees would be applicable w.e.f. 01.04.2019.
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