Late fee waiver for delayed GSTR-3B filings, imposing capped daily charges and full waiver for specified filing window. Notification waives late fee amounts in excess of twenty-five rupees per day for delayed FORM GSTR-3B filings from July 2017 onwards, and where the return shows nil central tax liability it waives amounts in excess of ten rupees per day; it further grants a full waiver of the late fee for registered persons who failed to file FORM GSTR-3B for July 2017 to September 2018 but furnish those returns between 22nd December, 2018 and 31st March, 2019.