Late fee cap for delayed GSTR-3B filings: waiver limits excess charges and reduces threshold for nil-tax returns. Notification limits the maximum late fee for delayed FORM GSTR-3B filings from October 2017: the State waives the portion of late fee exceeding twenty five rupees per day where State tax is payable; where the return shows nil State tax, the waiver applies to the portion exceeding ten rupees per day.