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<h1>Late fee waiver for delayed GSTR-3B filing: specified turnover classes granted limited additional grace periods for fixed tax months.</h1> The amendment waives the amount of late fee payable for failure to furnish FORM GSTR-3B by the due date for specified tax periods and specified classes of registered persons, with differing additional grace periods tied to aggregate turnover categories and filing liability; the waiver is inserted into Notification No. 76/2018-Central Tax and is declared to have effect from an earlier deemed date.