Late fee cap for delayed GSTR-3B filings limits daily penalty and reduces nil-return penalty under state GST notification. Waives late fees for delayed submission of FORM GSTR-3B returns from October 2017 onwards by limiting daily late fee liability to a prescribed cap; for returns with nil State tax the waiver limits daily fee to a lower prescribed cap, applied to amounts in excess of those caps and invoked by state executive power for failures to furnish returns by the statutory due date.