Late fee waiver for GSTR-3B returns: excess charges beyond daily thresholds waived for specified months. The State Government, on Council recommendations, limits recoverable late fee for failure to furnish GSTR-3B returns by the due date: amounts in excess of a fixed daily threshold are waived for registered persons for returns of October 2017 onwards. A lower daily threshold for waiver applies where the total central tax liability in the return is nil.