Late fees for What ? Is it for TDS late filing or GST??..If it is for Income tax return, then the late fee is still applicable. There is no waiver as of now.
Yes as per Notification 41/2018 CT Waived as below (i) the registered persons whose return in FORM GSTR-3B of the Central Goods and Services
Tax Rules, 2017 for the month of October, 2017, was submitted but not filed on the common
portal, after generation of the application reference number;