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    <title>Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards</title>
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    <description>The Central Government limits the late fee for delayed filing of FORM GSTR-3B from October 2017: where tax is payable, late fee in excess of a specified daily amount is waived; where total central tax payable is nil, late fee in excess of a lower specified daily amount is waived, thereby capping per day late fee exposure for registered persons.</description>
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      <description>The Central Government limits the late fee for delayed filing of FORM GSTR-3B from October 2017: where tax is payable, late fee in excess of a specified daily amount is waived; where total central tax payable is nil, late fee in excess of a lower specified daily amount is waived, thereby capping per day late fee exposure for registered persons.</description>
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