Maximum late fee payable for delayed filing of return in FORM ...
Maximum Late Fee for FORM GSTR-3B Filing Set at Rs. 25/Day; Rs. 10/Day for Nil Returns Since Oct 2017.
November 15, 2017
Notifications GST
Maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards fixed as ₹ 25/- per day [in case of Nil return, it will ₹ 10/- per day]
View Source