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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 Government waives any late fee in excess of twenty five rupees per day for delayed filing of FORM GSTR-3B from October 2017; if the return shows nil State tax payable, any late fee in excess of ten rupees per day is waived.</description>
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      <description>The Government waives any late fee in excess of twenty five rupees per day for delayed filing of FORM GSTR-3B from October 2017; if the return shows nil State tax payable, any late fee in excess of ten rupees per day is waived.</description>
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