Penalty for late filing of GSTR 3B
Penalty for late filing of GSTR 3B Penalty for late filing of GSTR 3B is Rs 100 for every day subject to the maximum of Rs 5000/-. You can refer Section 47 of CGST Act 2017. Section 47 of CGST Act 2017 is Reproduced as follow :- Levy of late fee. 47. (1) Any registered… Read More »