cbic gst amnesty notification 2026 late fee cap

GSTR-3B Late Fee Waiver: GST Amnesty Scheme 2026 Filing Steps

CBIC has capped GSTR-3B late fees at ₹500–₹1,000 under the GST Amnesty Scheme 2026. Here is the exact portal navigation path, eligibility checklist, and interest rules you need before the window closes.