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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 Government waives the late fee for failure to furnish FORM GSTR-3B for October 2017 onwards: waiver covers amounts in excess of twenty five rupees per day, and where the return shows nil State tax payable the waiver covers amounts in excess of ten rupees per day; notification effective from 15th November 2017 under section 128 of the Act.</description>
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      <description>The Government waives the late fee for failure to furnish FORM GSTR-3B for October 2017 onwards: waiver covers amounts in excess of twenty five rupees per day, and where the return shows nil State tax payable the waiver covers amounts in excess of ten rupees per day; notification effective from 15th November 2017 under section 128 of the Act.</description>
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