Late fee payable for delayed filing of FORM GSTR-3B is capped at ₹25 per day.
Where the tax payable is nil, late fee is capped at ₹10 per day.
The concession applies for returns from October 2017 onwards.

Effective Date: 15th November, 2017.

 

64-2017-CT-15.11.2017-Late fee