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    <title>Waiver the amount of late fee payable furnish the return in FORM GSTR-3B.</title>
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    <description>The State authorises waiver of late fee amounts for failure to furnish FORM GSTR-3B by the due date for returns from October 2017 onwards, waiving the portion of daily penalties that exceeds a prescribed daily threshold. A separate lower daily threshold applies where the return shows nil state tax, so that late fee amounts in excess of that lower threshold are waived, thereby capping effective penalty exposure for late filers.</description>
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      <description>The State authorises waiver of late fee amounts for failure to furnish FORM GSTR-3B by the due date for returns from October 2017 onwards, waiving the portion of daily penalties that exceeds a prescribed daily threshold. A separate lower daily threshold applies where the return shows nil state tax, so that late fee amounts in excess of that lower threshold are waived, thereby capping effective penalty exposure for late filers.</description>
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