Late fee waiver for delayed GSTR-3B filings, with extended filing deadlines and relief where tax liability is nil. The amendment substitutes a new table setting extended due dates for furnishing FORM GSTR-3B for specified classes of registered persons and tax periods, and grants a targeted late fee waiver for returns for July 2017 to January 2020 filed between 1 July 2020 and 30 September 2020, with complete waiver where the state tax payable is nil.