15 October 2017
If the Late fee shown in your GSTR 3B return then you can pay the fee... If not shown then no need to pay....
Waiver :
I don't know exactly and No more notification from govt. But, somebody says it ll be waived... Also I'm not get waiver already I paid the late fee in August GSTR 3B return...
So, wait on further notifications from CBEC or GSTN for the waiver of Late Fee.....