Late fee waiver for delayed GSTR-3B filings caps charges and provides conditional full relief for a specified remedial window. Notification limits late fee liability for delayed FORM GSTR-3B filings by waiving any amount in excess of twenty-five rupees per day from July 2017 onwards, with a reduced waiver threshold of ten rupees per day where the return shows nil state tax. It also grants a full waiver of the late fee under section 47 for registered persons who failed to file for July 2017-September 2018 but furnish those returns during the remedial window from 22 December 2018 to 31 March 2019.