Penalty wave off on revoked GSTN.

Late fee prior to July 2021  for NIL GSTR 3B is still ₹ 10,000/-.

And from July, 2021 to till date Late of GSTR 3B is as under- 

1. If the preceding fiscal year's annual turnover is up to Rs.1.5 crore, a late fee of up to Rs 2,000 per return might be levied (i.e. Rs.1000 each for CGST and SGST).

2. If the turnover is between Rs.1.5 crore and Rs.5 crores, a maximum late fee of Rs. 5,000 per return can be levied (i.e. Rs. 2500 each for CGST and SGST).

3. If the turnover exceeds Rs.5 crores, a late fee of up to Rs.10,000 (i.e. Rs.5000 per CGST and SGST) can be levied.