Late fee cap for GSTR-3B filings limits excess daily penalties for delayed returns and reduces liability. Waives the portion of late fee for delayed FORM GSTR-3B filings from October, 2017 onwards that exceeds specified nominal per day thresholds under section 128, with a lower per day cap applying where the total central tax payable in the return is nil, thereby capping effective per day late fee exposure for delayed returns under section 47.