late filing of gstr 3b

The GST portal was officially down on April 20, which affected many businesses. Here is what to do now: (1) Check gstn.gov.in and the GSTN Twitter handle for any late-filing extension circular, GSTN sometimes issues extensions when portal downtime is widespread. (2) If no extension is granted, file as soon as the portal is stable, the late fee is Rs. 50 per day per Act (CGST + SGST) for returns with tax liability, capped at Rs. 10,000 total. For nil-liability months the cap is Rs. 500 per Act. (3) Pay the interest at 18% per annum on any unpaid tax for the delay period. Late filing is always better than not filing. (4) Keep a screenshot of portal errors as documentation. GST authorities have historically been lenient when documented portal downtime is the cause.