Late Fees of Rs. 50 per day [ Rs. 25 under CGST + Rs. 25 under SGST ] will be levied from the Original Due Date of filing July month's Return till the date of filing the Return, incase there is any Tax liability.
But if there is no tax liability ( i.e. NIL RETURN ), then Late Fees @ Rs. 20 per day [ Rs. 10 under CGST + Rs. 10 under SGST ] shall be levied...