The late fee for filing GSTR-1 after the due date is Rs. 100 per day, subject to a maximum of Rs. 5,000.

The late fee for filing GSTR-3B after the due date is Rs. 50 per day, subject to a maximum of Rs. 2,500.

The penalty for not filing GSTR-1 or GSTR-3B for more than two consecutive months is Rs. 10,000.

The penalty for filing incorrect or false information in GSTR-1 or GSTR-3B is Rs. 10,000.

The penalty for not paying GST on time includes both interest at 18% per annum and a penalty of 10% of the tax amount.

The maximum penalty that can be imposed for GST offenses is Rs. 10,000.

The taxpayer is responsible for paying GST late fees and penalties.

GST late fees and penalties can be waived or reduced in certain cases, such as when the taxpayer has a genuine reason for not filing the return on time.

The time limit for filing an appeal against a GST late fee or penalty is 30 days.

A taxpayer can file an appeal against a GST late fee or penalty with the GST Appellate Tribunal.

The penalty for not paying GST late fees and penalties on time includes both interest at 18% per annum and a penalty of 10% of the late fee or penalty amount.

A taxpayer can be prosecuted for GST offenses in certain cases, such as when the taxpayer has fraudulently evaded GST.

The maximum jail term that can be imposed for GST offenses is 5 years.

The GST late fee for filing GSTR-9 after the due date is Rs. 200 per day, subject to a maximum of Rs. 10,000.

The penalty for not filing GSTR-9 by the due date is Rs. 20,000.