Late fee waiver for delayed GSTR-3B filing; excess charges capped and certain filers fully relieved. The Haryana notification under Section 128 waives late fee amounts for failure to furnish FORM GSTR 3B from July 2017 onwards to the extent that such fees exceed twenty five rupees per day, and where the return shows nil state tax liability the waiver applies to amounts exceeding ten rupees per day. It further fully waives late fees for registered persons who failed to furnish FORM GSTR 3B for July 2017 to September 2018 by the due date but who furnished those returns within the prescribed remedial compliance window.