TaxTMI 
TaxTMI 
Late Fee is being charged for late filing of GST returns for the month of August in the September month return. Fee being charged is ₹ 200 per day of delay (Rs.100-CGST and ₹ 100-SGST). My understanding was that in a press release, it was notified that there wont be any penalties during the interim period. Still the penalties are being auto computed while filing the return.The levy is being done even for Nil returns. Would like to know if anybody else is facing difficulty due to this levy.
Penalty for Late Filing of GST return
20 Oct 2017 
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Late fee for GST returns waived for affected months; system errors caused automatic charges and refunds to cash ledger.
Automatic late fee computations were applied on the GST portal for delayed and nil returns, generating CGST and SGST daily charges. Taxpayers reported portal errors preventing submission of GSTR-3B, GSTR-1 and TRAN-1 and challenged automatic penalties imposed where technical failures obstructed filing. Administratively, late fee waivers were announced for affected months and any collected fees were to be restored by crediting taxpayers' Electronic Cash Ledgers, subject to formal notifications and reconciliation procedures. (AI Summary)
Automatic late fee computations were applied on the GST portal for delayed and nil returns, generating CGST and SGST daily charges. Taxpayers reported portal errors preventing submission of GSTR-3B, GSTR-1 and TRAN-1 and challenged automatic penalties imposed where technical failures obstructed filing. Administratively, late fee waivers were announced for affected months and any collected fees were to be restored by crediting taxpayers' Electronic Cash Ledgers, subject to formal notifications and reconciliation procedures. (AI Summary)