Taxpayers who are yet to file Form GSTR-3B for any month(s) from July, 2017 till Jan, 2020, can now file Form GSTR-3B on or before 30th Sept., 2020, without any late fee, for those months in which they did not have any tax liability. However, for the months they had a tax liability, their late fee is capped at Rs 500 per return.For details refer the link https://www.gst.gov.in/newsandupdates/read/382

Taxpayers who are yet to file Form GSTR-3B for any month(s) from July, 2017 till Jan, 2020, can now file Form GSTR-3B on or before 30th Sept., 2020, without any late fee, for those months in which they did not have any tax liability. However, for the months they had a tax liability, their late fee is capped at Rs 500 per return.For details refer the link https://www.gst.gov.in/newsandupdates/read/382