Late filing fee cap: state waives excess late fees for delayed GSTR-3B filings; stricter cap where no state tax payable. The State Government waives the amount of late fee payable by any registered person for failure to furnish FORM GSTR-3B for October 2017 onwards by the due date, limiting liability to a specified per day cap; a lower per day cap applies where the total state tax payable in the return is nil, and the waiver covers late fee amounts in excess of those caps.