In a major relief to the Goods and Service Tax taxpayers, maximum late fee for form GSTR-3B capped at five hundred rupees. This will be applicable for tax period from July, 2017 to July, 2020 subject to returns being filed before 30th of September this year.<br />'' <br />''<span style="color: #222222;">Recently, the Central Board of Indirect Taxes and Customs, CBIC has decided to provide the facility of SMS filing of NIL statement of Form GSTR-1 from 1st of July. The filing of NIL statements through SMS would improve ease of GST compliance for over 12 lakh registered taxpayers. </span><br />