Late fee waiver for specified taxpayers under GST allows limited grace periods for delayed GSTR-3B filings. Amendment waives the late fee under section 47 for specified classes of registered persons who fail to furnish FORM GSTR-3B by the due date, providing limited post-due-date grace periods for defined tax periods (including March-April 2021 and January-March 2021) according to taxpayer turnover categories; the amendment is effective from 20 April 2021.