Late fee shall be completely waived for all taxpayers in case FORM GSTR-1, FORM GSTR-3B &FORM GSTR-4 for the months / quarters July 2017 to September 2018, are furnished after December 22, 2018 but on or before March 31, 2019.
This is not inline to reward honest taxpayers, who has filed such return belatedly with late fees. Such late fees should also have been waived or refunded, if already paid.
Read more at: http://www.pib.nic.in/PressReleseDetail.aspx?PRID=1557060