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    <title>waived for furnish the return in FORM GSTR-3B for the months of July, 2017 to September, 2018</title>
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    <description>The Government waives the portion of late fee for failure to furnish FORM GSTR-3B from July 2017 onwards that exceeds twenty-five rupees per day, and where central tax in the return is nil the waiver covers the portion exceeding ten rupees per day. Additionally, registered persons who failed to furnish GSTR-3B for July 2017 to September 2018 may obtain full waiver of late fee if they file those returns between 22 December 2018 and 31 March 2019.</description>
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