Late fee waiver for delayed GSTR-3B filing: class based, period specific relief following the GST notification amendment. Amendment adds a late fee waiver for failures to furnish FORM GSTR-3B by the due date, apportioned by class of registered persons based on aggregate turnover and by specified tax periods; waiver durations are fixed day-counts from the return due date for each class and period. The notification is issued under the State GST Act and is declared to have retrospective effect, being deemed issued on the first day of May and effective from the stated date in April.