The Central Board of Indirect Taxes (CBIC), which controls Goods and Services Tax (GST), has announced that the department will not charge any late fees for the delay in the filing the returns under form GSTR-3B 
Get to know details on GST return 3B form along with the online return filing procedure. Also, we mentioned GSTR-3B due dates, penalty & general queries. Read more in the cases where the liability of the assessee is NIL.
Under the notification issued by CBIC, the department said that several assessees have not filed their GST returns before the COVID-19 period starting from July 2017 till Jan 2020. For such assessees, who have no tax liabilities, the department will not charge any fees for the delay in submission.
The Notification said, “For the taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year, who fail to furnish the return in FORM GSTR-3B for the months of May 2020 to July 2020, by the due date but furnish the said return till the 30th day of September 2020, the total amount of late fee under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived for those taxpayers where the total amount of central tax payable in the said return is nil”.
The waiver of late fees has been provided to all the small taxpayers, having an annual turnover of less than ₹ 5 Crore, if they file the return for the period till September 2020. Form GSTR-3B 
GST council decided GSTR 3B filing until September 2020 in the 37th meeting. We researched and published some interesting points that why the Indian government extended GSTR 3B every time. is a self-declaration form mandatory to be filed by the assessees and the registered dealers from July 2020 to March 2020. The announcement of notification will come in effect from 25th June 2020.
I HAVE NOT FILED GST FOR 6 MONTH AS I HAVE NOT INITIATED ANY BUSINESS NOW IT SHOWING 36000 AND LATE FEE, WHAT SHOULD I DO?
You have to paid the same
my GST is suo moto canceled and I have not filed nil return for a year as business was not initiated I still have to pay late fees? any way to escape
If it is canceled by the portal then please check your login initials whether it is working or not
Sir,
My GST status is Suo Moto Cancellation. Is it possible to get a new GST?
Yes
We took the GST number for the painting exhibition but we have no profit and no transactions and I did not return nil GST from the last 2 years. Please tell me now what should I do. actually, I am an artist.
Sir, you have to file all your pending GST returns with applicable late fee & interest
Sir, I registered for a new GST. Till no business started. I already filed GST Returned with Nil for the month of Oct 2020 on dated 20/11/2020. Is it I have to pay??
Sir,
In case of nil return not filed from march 2020 to till how much late fee will be charged for filling of 3b & gstr-1
INR 20 for nil return & INR 50 for taxable return