Earlier Late Fees for GST Returns was waived .
Those who had paid the same were recredited to their account as Fees
Now this recredited amount could only be used to pay fees which ma be charged in future.Now,Govt has decided to recredit the amount as tax so that it can be used by taxpayer against his future liability
Late Fees Reduced for Nil GST Return
Normally fees for late filing of GST Return Is 200 per day(100 per day CGST and 100 per day SGST)
However, Government has given relaxation for Nil GST Return.They will be charged late fees of 20 per day (10 per day CGST and 10 per day SGST)
(Changes were proposed by 23rd GST Council in its Meeting at Guwahati on 10 November 2017
Date Notified for Changes is 15 Nov 2017)