Late fee waiver for delayed GST returns filed within specified extended dates, with class based filing schedule and conditions. Amendment substitutes the Table in the third proviso to provide class based extended due dates for furnishing FORM GSTR-3B for February-July 2020 by reference to aggregate turnover bands and grouped States/Union Territories. It adds provisos waiving the portion of late fee in excess of a small amount for returns for July 2017-January 2020 if filed between 1 July and 30 September 2020, and fully waiving late fee where the state tax payable in such returns is nil. The notification is effective from 24th June, 2020.