late fees

separate late fee will be payable

50/- per day for GSTR1
20/- per day for 3b (nil return)
50/- per day for 3b

Late Fee is applicable for GSTR 3B and GSTR 1* returns of we filed after due date... 

For both (GSTR 3B and GSTR 1) returns late fee as following... 

If Nil Return - Rs 20 (CGST Rs 10 and SGST Rs 10)

Other than Nil return Rs 50 (CGST Rs 25 and SGST Rs 25)

Note:
In current situation GSTR 1 return's late fee not imposed...