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    <title>To waive the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-3B.</title>
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    <description>The notification waives portions of the statutory late fee for delayed filing of FORM GSTR-3B from July 2017 onwards by setting per day baseline amounts for waiver depending on whether the return shows state tax payable or nil, and grants full waiver for persons who file specified outstanding returns within a prescribed compliance window; it has retrospective effect and supersedes earlier provincial notifications except as to prior actions.</description>
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      <description>The notification waives portions of the statutory late fee for delayed filing of FORM GSTR-3B from July 2017 onwards by setting per day baseline amounts for waiver depending on whether the return shows state tax payable or nil, and grants full waiver for persons who file specified outstanding returns within a prescribed compliance window; it has retrospective effect and supersedes earlier provincial notifications except as to prior actions.</description>
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