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<h1>Gujarat Amends Notification to Waive Late Fees for GSTR-3B Filings; Fully Waived for No Tax Due.</h1> The Government of Gujarat has amended Notification No. 52-2020-State Tax to conditionally waive late fees for filing Form GSTR-3B under the Gujarat Goods and Services Tax Act, 2017. For registered persons who submit their returns by September 30, 2020, the late fee exceeding INR 250 is waived, and it is fully waived for taxpayers with no state tax due. This applies to those with an aggregate turnover over INR 5 crores for returns due from May to July 2020. The notification is effective retroactively from June 25, 2020.