Late fee waiver for delayed GSTR-3B returns revised with turnover-based caps and extended filing relief. Late fee waiver under the Uttarakhand Goods and Services Tax framework was amended by revising the table governing waiver periods for delayed filing of FORM GSTR-3B. The revised scheme applies different waiver periods to taxpayers based on aggregate turnover and return period, and additional provisos extend relief for delayed returns filed between 1 June 2021 and 31 August 2021 by waiving late fee above specified caps, including separate limits for nil-tax returns and for later tax periods.