is there any late fees waiver also for composition dealer?
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Quick Summary
Currently, there is no specific waiver for late fees applicable to composition dealers. While a notification (57/2020) offered a waiver for GSTR-3B, it did not extend to composition dealers. However, if you file your GST returns within the stipulated deadlines, late fees are automatically waived. It is hoped that further waivers may be introduced in the future.