Late fee waiver for delayed GSTR-3B returns removes excess daily penalty, reduced threshold applies when tax liability is nil. 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, limiting recoverable daily penalty to a fixed baseline and, where the total state tax payable is nil, providing a lower baseline for waiver of excess late fee.