Is there any late-fee relief if I missed filing GSTR-3B for two months?

There is no standing waiver of the late fee for GSTR-3B. Under section 47 of the CGST Act, the fee runs per day until you file: Rs 50 a day (Rs 25 CGST + Rs 25 SGST) for a return with tax payable, and Rs 20 a day for a nil return. The total is capped per return based on your annual turnover and whether any tax was due.

Interest is separate: 18% a year under section 50, charged on the tax paid late in cash. Relief has come only through specific amnesty notifications (for example, the 2023 scheme that capped the fee at Rs 500 for older returns), so check the latest notifications on gst.gov.in before assuming any relief applies. If you are unsure about your own position, confirm it with your CA.