Late fee waiver: conditional relief for delayed GST returns filed by the extended filing date, with full waiver where state tax is nil. Conditional waiver of late fees for specified registered persons who file specified returns by 30th September, 2020: late fee liability is waived to the extent it exceeds two hundred and fifty rupees and fully waived where the return shows nil state tax. The same relief is extended to taxpayers above the notified turnover threshold who file FORM GSTR-3B for May-July, 2020 by that date. The amendment inserts these provisos into the earlier notification and is deemed effective from 25th June, 2020.