GST Portal calculation of late fee for GSTR-3B Return after due date
Late Fee (CGST + SGST) payable by taxpayers will now be calculated on the GST Portal as below.
GST Portal will now be calculating Late Fee (CGST + SGST) payable as below:
Rs. 50 per day for filing of FORM GSTR-3B Return after the due date for the month of October, 2017 onwards.
Rs. 20/- per day for filing of NIL Return Form GSTR-3B Return after the due date.
