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<h1>Sikkim Caps Late Fee for Delayed GSTR-3B Filings at Rs. 25/Day; Rs. 10/Day if No Central Tax Due.</h1> The Government of Sikkim, under the Sikkim Goods and Services Tax Act, 2017, has issued a notification to limit the maximum late fee for delayed filing of returns in FORM GSTR-3B from October 2017 onwards. The late fee is capped at twenty-five rupees per day for registered persons who fail to furnish the return by the due date. If the central tax payable is nil, the late fee is further reduced to ten rupees per day. This waiver aims to ease the financial burden on taxpayers for delayed filings.