Amnesty extension for late fee waiver for delayed GSTR-3B filing by notification; eligibility period widened accordingly. The notification amends earlier Notification No. 1895-F.T. by substituting the date in the ninth and tenth provisos-extending the period for waiver of late fees for delayed furnishing of FORM GSTR-3B to 30th November, 2021-and declares the amendment effective from 29th August, 2021.