Any registered person who fails to furnish the return by the due date is liable to pay a late fee* of one hundred rupees separately under the CGST law and SGST law (i.e. a total of Rs. 200) for every day, during which such failure continues, separately for each return not filed by the due date.
*Late fee for delayed filing of GSTR-3B for the month of July, August & September has been waived.
It may be noted that Return filing is mandatory, even if it is a Nil return (i.e. no supplies have been made).
Non-filing of return may also result in cancellation of registration.
You will not be eligible for taking Input Tax Credit, if returns are not filed.
Please file all your GST returns in time to avoid late fee.