Late fee waiver for delayed GSTR-3B filings reduces penal exposure and limits charges for nil-tax returns. The Government waives late fee amounts payable by registered persons for failure to furnish returns in FORM GSTR-3B by the due date, removing liability for late-fee amounts in excess of a specified daily threshold for filings from October 2017 onwards; a lower daily threshold applies where the return shows nil state tax payable.