Answer

1. F

   Facts

   Sec 47 levies a daily late fee on returns filed late, including GSTR-10. The Act sets ₹100 a day under CGST and the same under SGST, with a cap. Past amnesty schemes for GSTR-10 have closed.

2. P

   Provisions and law

   • Sec 47, CGST Act 2017Late fee for returns filed after the due date
   • Sec 45, CGST Act 2017Final return GSTR-10 within 3 months of the cancellation date or the cancellation order, whichever is later
3. A

   Analysis

   If your GSTR-10 was due on 20 October and you file on 20 December, you are 61 days late. At ₹100 a day each under CGST and SGST, that is ₹12,200 before any cap. The Act caps the late fee for GSTR-10 at ₹5,000 under each law, check the latest notification for any waiver. Late fee is paid only in cash.

4. C

   Conclusion

   1. 1Check the late fee computed on the GSTR-10 screen.
   2. 2Deposit the amount in the cash ledger through PMT-06.
   3. 3File GSTR-10 without further delay since the fee runs daily.
   4. 4Keep the challan and acknowledgement.

Waiting for a new amnesty only increases the fee and can lead to an ASMT-13 assessment.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.