Late fee waiver for delayed GSTR-3B filings enacted; capped daily fees retained and conditional waiver for filings in specified window. The State Government waives late fees for failure to furnish FORM GSTR-3B from July 2017 onwards, relieving registered persons of late fees in excess of twenty-five rupees per day (and in cases of nil state tax, in excess of ten rupees per day); earlier notifications are superseded except as to prior acts.