Late fee waiver for delayed GST returns; lower per-day threshold applies where the state tax liability is nil. The notification waives the late fee payable by registered persons for failure to furnish FORM GSTR-3B from the month of October 2017 onwards by the due date, limiting the waiver to amounts in excess of a specified per-day threshold; where the state tax payable in the return is nil, a lower per-day threshold for the waiver applies.