Late fee waiver for delayed GSTR-3B filings grants conditional relief if outstanding returns are filed within the relief window. Waives late fee portions for delayed filings of FORM GSTR-3B: excess late fee above twenty-five rupees per day is waived from July 2017 onwards; where central tax payable is nil the excess above ten rupees per day is waived. Further, late fees for registered persons who failed to file GSTR-3B for July 2017 to September 2018 are waived as described if returns are furnished within the specified relief window from 22 December 2018 to 31 March 2019.