Late fee waiver for delayed GSTR-3B returns reduces payable excess, with lower threshold where state tax is nil. The State Government waives the amount of late fee payable by any registered person for failure to furnish the return in Form GSTR-3B for the month of October 2017 onwards by the due date, to the extent such fee exceeds twenty five rupees per day; where the total state tax payable in the return is nil, the waiver applies to the extent the fee exceeds ten rupees per day.