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<h1>Kerala Amends S.R.O. No.80/2019: Waives Late Fees for GST Returns, Offers Relief for Taxpayers with Varying Turnover.</h1> The Government of Kerala has amended Notification S.R.O. No.80/2019 to waive late fees for certain taxpayers under the Kerala State Goods and Services Tax Act, 2017. This amendment, effective from April 20, 2021, applies to taxpayers with varying turnover thresholds for specified tax periods. Taxpayers with a turnover exceeding 5 crores for March and April 2021 are granted a 15-day waiver, while those with a turnover up to 5 crores receive a 30-day waiver. The amendment aims to provide relief for delays in filing returns in FORM GSTR-3B.