panelty for not filling GSTR4

in sme mnths late fees on gst was waived.u dont hve to pay late fine on gst on waived mnths .

Thanku....
And in case of sole proprietorship....?

For composition dealer filing GSTR4, no late fee is waived off only 3B late fees waived off till 30th sep 2018.

Late fee for Nil Return - Rs. 20/day (CGST Rs 10 & SGST Rs 10)
Other than Nil return - Rs. 50/day (CGST Rs 25 & SGST Rs 25).
Maximum late fee Rs 10000 /month.

Also pay 18% per Annum interest for late payment for all outstanding payments. 

Late fee is auto calculated by gst portal while submitting returns.

Thank You so much sir..... @ Vinod Babu