Any individual operating a business entity is accountable for being registered with the GST system a
In case the taxpayer fails to file the GST returns within the specified date provided by the GST department, then the taxpayer has to pay a late fee along with interest up to 18%. The late fee will be Rs 20 per day if it is NIL return or else Rs 50 per day will be levied if you fail to file the return on time. Thus, it will come around Rs 25 under the CGST and again Rs 25 under the SGST. The total amount to be paid will be Rs 50 per day. The maximum late fee can be Rs 10000 for a particular month.