Late fee waiver for delayed GSTR-3B returns granted with turnover-based filing deadlines and retrospective effect. Late fee under section 47 was waived for specified classes of registered persons who failed to furnish FORM GSTR-3B by the due date, subject to filing the return within the extended dates prescribed for the relevant tax periods. The waiver applied to taxpayers in different aggregate turnover slabs for February, March and April 2020, and the amendment was deemed to have come into force with effect from 20 March 2020.