Maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards to 25 rupees per day - 64/2017-State Tax - Gujarat SGST

Late fee cap limits daily liability for delayed GSTR-3B filings and provides a reduced cap for nil tax returns.

A Late Fee Cap is prescribed for delayed filing of returns in FORM GSTR-3B from October 2017 onwards, limiting the daily late fee payable by a registered person to a fixed small amount for each day of delay; where the return shows no state tax liability, a lower per day cap applies and liability in excess of that reduced amount is waived.