Late fee waiver for delayed GSTR-3B filings enabling conditional relief for specified taxpayers and tax periods. Rationalizes the late fee waiver for delayed FORM GSTR-3B filings by prescribing differentiated grace periods and capped late-fee exposure tied to classes of registered persons based on aggregate turnover and return type. It provides conditional retrospective waiver for returns due July 2017-April 2021 if filed in a specified window, waiving late-fee amounts above modest thresholds and a lower threshold where state tax is nil. From June 2021 onwards the amendment caps payable late-fee exposure for defined classes by specifying fixed minimal fee floors.