Late fee waiver for delayed GSTR 3B filings: excess daily penalties waived; full waiver for returns filed within specified window. The notification waives the portion of late fee for failure to furnish FORM GSTR-3B from July 2017 onwards that exceeds twenty-five rupees per day, reduced to ten rupees per day where the return shows nil state tax, and fully waives late fees for returns for July 2017 to September 2018 if filed between 22nd December, 2018 and 31st March, 2019; it is deemed effective from 31st December, 2018.