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<h1>Telangana Waives Late Fees for GSTR-3B Filings Due to COVID-19; Deadlines Vary by Turnover.</h1> The Government of Telangana has issued a notification under the Telangana Goods and Services Tax Act, 2017, providing a conditional waiver of late fees for delays in filing GSTR-3B returns for the tax periods from February to April 2020 due to COVID-19. The waiver applies to different classes of taxpayers based on their aggregate turnover in the preceding financial year. Taxpayers with turnovers exceeding 5 crores must file by June 24, 2020, those with turnovers between 1.5 to 5 crores by June 29, 2020, and those with turnovers up to 1.5 crores by various specified dates in June and July 2020. The notification is effective from March 20, 2020.