Late fees ?

Late fees is calculated automatically by the portal.

The late fees mentioned in a particular month GSTR-3B includes the figures of the previous month return filed late.

Suppose you file Feb month return after due date. The late fees will not be included in the Feb GSTR-3B but it will be mentioned in the Mar return.

Late Fees will be Rs. 50 per day (25+25: CGST+SGST)

Late fee for the month includes previous month’s late fee charged due to delay in filing of return. The calculation is [Date of Filing – (Date of Submission or Due date of Filing, whichever is later)] * [25/day (in case of any liability) or 10/day (in case of nil liability)] * per Act (CGST/SGST)