Waiver of late fee limits daily penalty exposure for delayed GSTR-3B filings and eases burden on nil-tax returns. Waiver of late fee applies to registered persons who fail to furnish FORM GSTR-3B for October 2017 onwards by the due date under section 47, so that the portion of daily late fee in excess of twenty five rupees is waived; where the total state tax payable in the return is nil, the portion of daily late fee in excess of ten rupees is waived.