Conditional late fee waiver for delayed GSTR-3B returns applies through turnover-based filing deadlines and extended compliance dates. Conditional waiver of late fee under section 47 applies to delayed FORM GSTR-3B returns for February 2020 to April 2020, subject to turnover-based categories and specified extended filing dates. The waiver covers registered persons with turnover above five crores, above 1.5 crores up to five crores, and up to 1.5 crores in the preceding financial year, each with distinct deadlines for furnishing the return. The notification is issued under the Assam Goods and Services Tax Act, 2017 and takes effect from 20 March 2020.