GST TIP – 431

As per Notification No 5 – Central Tax, the late for the filing of GSTR – 5 is Rs 25 per day in case of regular returns and in case of Nil returns is Rs 10 per Day.

GST Tip – 407

As per Notification No 64/2017 – Central Tax, the late fee for per day for filing of GSTR – 3B is Rs 25 in case of return where the taxpayer has to pay tax and Rs 10 per day in cases where the taxpayer has to file Nil return.