The government has waived late fee on delayed filing of monthly return GSTR-3B and tax payment for the months of March and April and also cut interest rate for late filers. Taxpayers with a turnover of over Rs 5 crore have been given 15 days extra time to file monthly summary return GSTR-3B and pay taxes without paying any late fees. They would be required to pay a lower 9 per cent for these 15 days, after which the rate would be 18 per cent. While those with a turnover up to Rs 5 crore in the preceding financial year have 30 days more time from their original due date for filing 3Breturns for March and April, with late fee waiver. Interest rate would be 'Nil' for the first 15 days, post which it would be 9 per cent. After 30days, a 18 per cent interest would be levied.