I have made big mistake in GSTR 3B. What to do? Step by Step Guide

Late filing of GSTR 3B and tax

Section 47: Late fees

 (1) Any registered person who fails to furnish the details of outward or inward supplies required under section 37 or section 38 or returns required under section 39 or section 45 by the due date shall pay a late fee of one hundred rupees for every day

during which such failure continues subject to a maximum amount of five thousand rupees.

Section 128 : Waiver of late fees

 The Government may, by notification, waive in part or full, any penalty referred to in section 122 or section 123 or section 125 or any late fee referred to in section 47 for such class of taxpayers and under such mitigating circumstances as may be specified therein on the recommendations of the Council.