This discussion clarifies the late fee structure for GSTR 3B returns, specifically for the September 2017-18 period and subsequent months. It explains that a NIL return filed before 30th September 2020 incurs no late fee, while other returns are charged Rs. 500 per month. The advice confirms that even if you have input tax credit (ITC) to claim, it's not considered a NIL return, and the Rs. 500 fee applies.
Late fee for GSTR 3B if you file Return Before 30th September, 2020 as below For NIL return_ Late fee Zero For other return_ Late fee Rs. 500 per month per return.