Late fees for period Feb 20 to June 20

please see the late fees chart for applicability.

The Late Fees shall be be Rs. 50 per day ( Rs. 25 under CGST + Rs. 25 under SGST ), incase of "Liability Return" and in case of "NIL RETURN" it will be Rs. 20 per day ( Rs. 10 under CGST + Rs. 10 under SGST ). However the Maximum Late Fees that can be charged per return per month is Rs. 5,000/-

The GST Amnesty Scheme ended on 30th September, 2020. So you cannot avail the benefit of Rs. 500 per Return per month.

The due date to file FORM GSTR-3B is 20th of the following month. Incase of Small Taxpayers ( having aggregate turnover upto Rs. 5 crores ), the due date is 22nd and 24th of the following month for Category I and Category II States respectively.

Right now GST amnesty scheme is over on 30th September ..so now normal late fees at 50 or 10 (in case of nil return) will be applicable .

If Nil Return - 20 per day
If Transactions - Rs. 50 per day

Maximum late fees 10000 per return per month under CGST Act - 5000 and SGST Act - 5000