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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 State Government limits the maximum late fee for failure to furnish FORM GSTR-3B from October 2017 onwards by waiving the amount of late fee in excess of twenty five rupees per day; where the total State Tax payable in the return is nil, the waiver applies to amounts in excess of ten rupees per day, thereby establishing differential daily late-fee caps for delayed filings.</description>
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      <description>The State Government limits the maximum late fee for failure to furnish FORM GSTR-3B from October 2017 onwards by waiving the amount of late fee in excess of twenty five rupees per day; where the total State Tax payable in the return is nil, the waiver applies to amounts in excess of ten rupees per day, thereby establishing differential daily late-fee caps for delayed filings.</description>
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