Late fee waiver for delayed GSTR-3B filing: specified turnover classes granted limited additional grace periods for fixed tax months. 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.