Late fee waiver for delayed GSTR-3B returns; nil-tax exception and limited filing window allow further relief. Notification waives part of the late fee for delayed furnishing of FORM GSTR-3B from July 2017 onwards, superseding earlier departmental notifications; a lower per day threshold applies where the return shows no state tax liability; full waiver is available for those who failed to file for July 2017 to September 2018 but who furnish those returns within the prescribed filing window between late December 2018 and the end of March 2019.