Late fee of GSTR 3B

This discussion addresses confusion surrounding GSTR 3B late fees, specifically for the January 2020 return which shows a ₹2600 late fee related to the December return. Participants clarify that while a waiver was in place, it was only valid up to 24th June 2020. A recent circular has capped late fees at ₹500 for returns filed between July 2017 and June 2020, but this cap may not apply if the waiver period has passed.