late fees after June 2021 is how much for nil returns
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Quick Summary
This discussion clarifies the late fees applicable to GSTR3B nil returns filed after June 2021. For nil returns, the late fee is Rs 20 per day, split equally between CGST and SGST. There is a maximum late fee cap of Rs 10,000, with Rs 5,000 for CGST and Rs 5,000 for SGST.