Late fee waiver for specified GST taxpayers: limited grace periods introduced for defined return periods. The amendment provides that the amount of late fee payable under section 47 shall stand waived for specified classes of registered persons who fail to furnish FORM GSTR-3B for designated tax periods, as set out in the Table: (a) taxpayers above the aggregate turnover threshold for March and April 2021 receive a fifteen-day waiver from due date; (b) taxpayers up to the threshold filing under section 39 for March and April 2021 receive a thirty-day waiver; and (c) taxpayers up to the threshold filing under the proviso to section 39 receive a thirty-day waiver for January-March 2021. The notification is deemed effective from 20 April 2021.