Late fee waiver for delayed GSTR-3B filing limits recoverable late fees and reduces charges when state tax payable is nil. The notification waives the portion of late fee for failure to furnish FORM GSTR-3B (from October 2017 onwards) in excess of twenty five rupees per day, and where the state tax payable is nil, waives the portion in excess of ten rupees per day, under section 47, issued under the powers of section 128 of the Tamil Nadu GST Act, 2017.