How to apply for Late Fee waiver on filing of belated returns in Form 3B

The GST filing system is not user friendly. It prohibits tax payers to file returns unless the tax dues are paid. There should be a seperate system to collect tax dues from the tax payer.By prohibiting the tax payers file subsequent monthly returns the late fee becomes accumalated till the tax payer pay his dues. In my opinion this is not fair. They should allow taxpayers to file returns. Instead of sending notices to file returns they should send notice to pay the tax dues.