19 September 2017
I think the starting troubles had in GST returns. So, now it's not available....
In case it's available then we calculate Rs. 100*2=200 per day.
20 September 2017
Late fee is leviable for the 3B returns as per Section 47 of the CGST Act. As on date late fee waiver is only applicable for the month of JULY 3B returns.