Late fee waiver for delayed GST returns where returns are filed by the prescribed extended deadline, subject to conditions. Conditional waiver of late fee for delayed GSTR-3B and specified returns is granted where returns are filed by 30th September, 2020; waiver removes late fee amount in excess of a nominal threshold and fully waives late fee for returns showing nil State tax payable. A parallel condition applies to taxpayers above a prescribed turnover threshold for GSTR-3B for May-July, 2020. The amendment to notification No. 1895-F.T. is effective from 25th June, 2020.