Late fee waiver for delayed GSTR-3B filings grants reduced charge and full waiver for returns filed within prescribed window The Government prescribes a waiver of late fee for delayed furnishing of FORM GSTR-3B: the portion of late fee exceeding twenty-five rupees per day is waived for returns from July 2017 onward; where the state tax in the return is nil, waiver applies to the portion exceeding ten rupees per day; and registrants who failed to file for July 2017 to September 2018 but furnish those returns within the specified remedial period are eligible for the waiver.