In central gst 100 rs per day is late fee plus 18% interest p. a... And 100rs per day late fees in some states is also there ex chhattisghar state. i. e 200 late fee per day
Till now it has not been removed, but may be reomved. You can file the GSTR-3B now, only after paying the late fees, which is Rs. 100 each for CGST and SGST, i.e. Rs. 200 everyday.