Late fee waiver for delayed GST returns provides conditional relief and staggered caps to ease compliance burdens. The amendment substitutes a revised table prescribing class based grace periods and inserts provisos providing conditional waivers of late fee for delayed filing of Form GSTR-3B. It differentiates registered persons by aggregate turnover and by nil state tax returns, prescribes staggered waiver caps for later tax periods, and authorises a one time waiver of late fee excess for certain historic tax periods provided returns are filed within the defined relief window.