40th GST Council meeting held on Friday, 12th June 2020 announced GST return late fee waiver, reduced interest rate further being extended on account of COVID-19 crisis
GST late fee is waived for all GST registrations with NIL Tax Liability and a maximum late fee of Rs.500 per return for tax payers with GST Tax liability if they file their returns between 1st July 2020 and 30th September 2020.
This waiver of late fee is applicable for all GST returns from July-2017 on wards.