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<h1>Delhi GST Act Amends Late Fee Waiver: 15-30 Day Relief for GSTR-3B Filing Delays in Early 2021.</h1> The Lieutenant Governor of Delhi, under section 128 of the Delhi Goods and Services Tax Act, 2017, amends Notification No. 76/2018-State Tax. The amendment introduces a waiver of late fees under section 47 for specific tax periods if registered taxpayers fail to file returns in FORM GSTR-3B by the due date. Taxpayers with over 5 crore rupees turnover have a 15-day waiver for March and April 2021. Those with up to 5 crore rupees turnover have a 30-day waiver for the same months, and for January-March 2021 if filing under a specific provision. This amendment is effective from April 20, 2021.