Late fee waiver for delayed GST return filings if specified remedial filings are made within the prescribed window in 2020. The notification revises filing timelines by substituting a Table with staggered extended due dates for FORM GSTR-3B based on aggregate turnover classes, and introduces provisos waiving the total late fee payable for tax periods where the late fee exceeds a modest threshold for registered persons who failed to furnish returns for July 2017-January 2020 but file within a specified remedial window in 2020; it further provides that where state tax in the return is nil, the total late fee shall be waived if those delayed returns are filed within the same remedial window.