Late fee amnesty for FORM GSTR-3B filings was extended by substituting the deadline with a later date. Late fee amnesty under the FORM GSTR-3B arrangement was extended by amending the earlier Uttar Pradesh GST notification so that, in the ninth and tenth provisos, the date 31 August 2021 was substituted with 30 November 2021. The amendment was issued under section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017, on the recommendation of the Council, and was given retrospective effect from 29 August 2021.