This document provides a clear table outlining the interest rates and late fees applicable to GSTR-3B filings between February and August. It details different due dates, conditional due dates, and penalties for both nil and non-nil returns. The information is categorised for taxpayers with an aggregate turnover exceeding 5 crores and those with a turnover up to 5 crores across various Indian states. This is a vital resource for businesses to ensure compliance and avoid penalties.