We have not filed the Nil GSTR-3B from October 2018 to till date so please let me know about the fine and penalty of Non filing of Nil return of GSTR-3B.
05 April 2019
(Section 47 of CGST Act after considering the Waiver of Late Fees via Notification No.- 64/2017 Central Tax; Dated: 15 Nov 2017 for GSTR3B and Notification No.- 4/2018 Central Tax Dated: 23 Jan 2018 For GSTR1. )
Return Particulars Late Fees Remarks GSTR1 No Outwards Supplies (NIL return) Rs 20/ Day Rs 10 each for Central and State In Other Cases Rs 50/ Day Rs 25 each for Central and State Late Fees for GSTR1 is to be self declared in GSTR3/3B return GSTR3B Tax Payable is NIL Rs 20 Day Rs 10 each for Central and State In Other Cases Rs 50 per Day Rs 25 each for Central and State Late Fees for GSTR3B is auto populated in GSTR3B return
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