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    <title>Notification 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>Notification limits the maximum late fee for delayed FORM GSTR-3B filings from October 2017: the State waives the portion of late fee exceeding twenty five rupees per day where State tax is payable; where the return shows nil State tax, the waiver applies to the portion exceeding ten rupees per day.</description>
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      <description>Notification limits the maximum late fee for delayed FORM GSTR-3B filings from October 2017: the State waives the portion of late fee exceeding twenty five rupees per day where State tax is payable; where the return shows nil State tax, the waiver applies to the portion exceeding ten rupees per day.</description>
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