consequences of not filling and payment against Gstr3B

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If we do not file GST 3B on due date and also do not make payment on due date, but same will be filed and payment will be made after 10 day from date of due date.
what will be consequences for such delayed filing and delayed payment. PL specify section also.
Replies (1)
As per section 47 late filing will be available As per section 50, interest will be applicable


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