<h1>Government Caps Late Fees on GSTR-3B Returns for Delays from July 2017 to April 2021; New Waivers Announced.</h1> The government has issued a notification waiving late fees for taxpayers who delayed filing Form GSTR-3B returns from July 2017 to April 2021. For returns filed between June 1, 2021, and August 31, 2021, the late fee is capped at Rs 500 for nil tax liability and Rs 1000 for others. For periods from June 2021 onwards, the late fee waiver is Rs 500 for nil tax liability, Rs 2000 for turnovers up to Rs 1.5 crores, and Rs 5000 for turnovers between Rs 1.5 to 5 crores in the previous financial year.