Late fee waiver for specified GSTR-3B filing periods allows eligible taxpayers to avoid penalties if filed by extended dates. Waives the late fee payable under section 47 for specified classes of registered persons who furnish FORM GSTR-3B for the tax periods February, March and April 2020 by the extended dates set for each turnover-based class; the amendment is deemed effective from 20 March 2020 and modifies Notification No. 58/2018 - State Tax.