Waiver of late fees

You are filing GSTR-3B of August - October 2018 now ???

Yes return defaulter

Fill it sooner or you get a notice
btw it's not cancelled yet how come???

Is there any way for late fee waiver

It's already gone
now no late fee waiver

There's no way of waiver of late fees as of now. The Government provided a GST Amnesty Scheme ( Reduction of Interest Rate and Waiver of Late Fees ) to the default taxpayers so as to clear all there pending returns and liability, which ended on 30th September 2020.

So if you file the pending Returns now, then the portal will charge late fees from you. As per the Provision of Section 46 of the CGST Act 2017, the maximum late fees per return would be Rs. 5,000 ( Rs. 50 per day incase of liability return ).

Moreover as per the Provision of Section 29(2) clause (c) of the CGST Act 2017, if a person fails to furnish his Return for a continuous period of "six months", then his Registration is liable to be cancelled by the Proper Officer on suo-motto basis. However before issuing the final cancellation order, the registered person is given an opportunity of being heard.

So it's better to file your return now with the applicable late fees and interest, as the department can anytime issue cancellation order.