GSTR3B LATE FEE

Rs 50 per day capped at 10000

1. For Nil Return : late fee 500/- Maximum.

2 Registered persons AT 1.5 crores in the preceding FY (Not nil return ) : late fee is 2000/- Maximum.

3. AT more the 1.5 crore but less then 5 crore (Not nil return ) : late fee is Rs. 5000/- Maximum

4. AT more 5 crore : late fee is 10000/- maximum

(Reference Notification 19/21 CT ef June onwards)