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<h1>Late fee waiver for delayed GSTR-3B filings: staggered grace periods provided for different turnover classes during specified months.</h1> The amendment inserts a proviso waiving the late fee for failure to furnish FORM GSTR-3B for specified tax periods and classes of registered persons, providing distinct grace periods from the due date for each class and tax period, and is made effective retrospectively from a date in April 2021 to amend the earlier departmental notification.