Conditional waiver of late fee for GSTR-3B filing granted, subject to turnover-based extended filing deadlines and compliance. Provides a conditional waiver of the late fee for delay in furnishing returns in FORM GSTR-3B for specified tax periods in early 2020, subject to filing by revised dates. The waiver is arranged by classes of registered persons based on aggregate turnover and prescribes differing final dates for furnishing returns for each turnover class and tax period. The amendment inserts a proviso into an existing notification, making relief conditional on meeting the prescribed filing dates and is declared effective from the stated retrospective date.