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    <title>Late fee waived for GSTR 3B for July 17 to September 2018</title>
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    <description>Waiver of late fee for failure to furnish FORM GSTR-3B relieves registered persons of late fee amounts in excess of specified daily sums for returns due from July 2017 onwards under section 47, with a lower excess threshold where the return shows nil central tax; it applies to persons who failed to file GSTR-3B for July 2017-September 2018 but file within the designated window and supersedes certain earlier departmental notifications.</description>
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