Late fee waiver for delayed GSTR-3B returns reduces excess penalties, with a lower cap where central tax payable is nil. Waives late fee for failure to furnish FORM GSTR-3B returns from October 2017 onwards to the extent the fee exceeds twenty five rupees per day, and where the return shows nil central tax payable the waiver applies to the extent the fee exceeds ten rupees per day; effective from 1 November 2017.