Late fees on GSTR 3 B of March 2021

This discussion clarifies when late fees and interest apply to GSTR 3B filings for March 2021, specifically for businesses with turnover below 5 Cr. The extended due date was 19th June 2021. Participants debate whether charges should commence from the original due date or the revised due date of 20th June 2021, with the consensus leaning towards charges applying only from 20th June onwards due to the waiver.