gst amnesty scheme 2026 gstr-4 gstr-9 late fee cap 500

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.