Late fee waiver for delayed GST returns: excess fees waived and full waiver if no central tax payable upon filing by the extended deadline. Waiver of late fee under section 47 is granted where specified registered persons furnish returns by 30th September, 2020: late fee in excess of two hundred and fifty rupees is waived, and it is fully waived where the total central tax payable in the return is nil. Taxpayers above the stated aggregate turnover threshold who file FORM GSTR-3B for specified months by 30th September, 2020 receive the same waiver. The amendment to Notification No. 76/2018-Central Tax is deemed effective from 25th June, 2020.