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<h1>Delhi Tax Update: Waiver on Late Fees for Certain GST Returns Filed by Sept 30, 2020 under GST Act 2017.</h1> The notification amends a previous Delhi State Tax notification, waiving late fees for certain registered taxpayers under the Delhi Goods and Services Tax Act, 2017. Taxpayers who failed to furnish returns for specified tax periods but submitted them by September 30, 2020, will have late fees waived beyond 250 rupees. The waiver applies fully to taxpayers with no state tax payable. Additionally, taxpayers with an aggregate turnover exceeding 5 crores in the previous financial year, who missed the due date for FORM GSTR-3B for May to July 2020 but submitted by September 30, 2020, will receive similar waivers. The amendment is effective from June 25, 2020.