Late fee waiver for delayed GSTR-3B returns allowed if returns furnished by prescribed June and July deadlines. Amendment inserts a proviso waiving the late fee under section 47 for specified classes of registered persons who fail to furnish returns in FORM GSTR-3B by the due date, provided the return is furnished within the prescribed extended dates for each class and tax period. The waiver applies to distinct turnover-based classes with separate cure periods and is effective from the twentieth day of March, 2020.