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of <h1>India Caps Late Fee for Delayed GSTR-3B Filings to Ease Burden on Taxpayers; Reduced Rates for Nil Tax Due.</h1> The Government of India, through Notification No. 64/2017 - Central Tax dated 15th November 2017, has limited the maximum late fee for delayed filing of FORM GSTR-3B returns from October 2017 onwards. Under section 128 of the Central Goods and Services Tax Act, 2017, the late fee is capped at twenty-five rupees per day for delays, with a reduced rate of ten rupees per day if the total central tax payable is nil. This adjustment aims to alleviate the financial burden on registered persons for late submissions. This notification was later superseded by Notification No. 76/2018-Central Tax on 31st December 2018.
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