Conditional waiver of late fee for GSTR-10 extended, allowing filing by the substituted date with retrospective effect. The notification amends an earlier Finance Department notification by substituting the earlier cut-off with the 31st day of August, 2023, thereby extending the conditional waiver of late fee for non-filers of GSTR-10 and declaring the amendment to have retrospective effect from the 30th day of June, 2023.