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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>Limits the maximum late fee for delayed filing of FORM GSTR-3B from October 2017 by waiving any amount in excess of a prescribed per-day cap; a lower per-day cap applies where the return shows no state tax liability, so excess late fee for nil returns is similarly waived.</description>
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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>Limits the maximum late fee for delayed filing of FORM GSTR-3B from October 2017 by waiving any amount in excess of a prescribed per-day cap; a lower per-day cap applies where the return shows no state tax liability, so excess late fee for nil returns is similarly waived.</description>
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