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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 to 25 rupees per day. (In case of nil return filers, late fee is to be 10 rupees per day.)</title>
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    <description>Waives late fees for delayed submission of FORM GSTR-3B returns from October 2017 onwards by limiting daily late fee liability to a prescribed cap; for returns with nil State tax the waiver limits daily fee to a lower prescribed cap, applied to amounts in excess of those caps and invoked by state executive power for failures to furnish returns by the statutory due date.</description>
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