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<h1>Late fee waiver for GSTR-3B returns extended with staggered filing deadlines for different turnover classes.</h1> Amendment grants a late fee waiver for delayed furnishing of GSTR-3B returns for specified tax periods, conditional on filing by specified cut-off dates. The waiver applies to registered persons classified by aggregate turnover with distinct filing deadlines for each turnover band and tax period as set out in the inserted Table.