What is the late filing fees for gst returns?

Reply— As per Section 47 of CGST Act, Any registered person who fails to furnish the details of outward or inward supplies required under section 37 or section 38 or returns required under section 39 or section 45 or by the due date shall pay a late fee of one hundred rupees for every day during which such failure continues subject to a maximum amount of five thousand rupees.

However As per notification no. 4/2018-Central Tax Dated: 23rd January, 2018, Late fee for filing GSTR-1 shall not exceed Rs.25/- per day per act and in case there is no outward supplies late fee shall not exceed Rs.10/- per day per act.

And as per notification No.64/2017-Central Tax Dated: 15th November, 2017, Last fee for late filing of FORM GSTR-3B for the month of Oct 2017 onwards shall be Rs.25/- per day per act and in case there is no outward supplies late fee shall not exceed Rs.10/- per day per act.