gst amnesty 2026 section 50 interest not waived gstr-3b

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

CBIC has capped GSTR-3B late fees at ₹500–₹1,000 under the 2026 amnesty scheme. Here is the exact GST Portal navigation path, the QRMP-specific rules, and the one liability the waiver does not touch.