Late fee waiver for delayed GSTR-3B returns is rationalised with turnover-based caps and retrospective relief. Late fee for delayed filing of FORM GSTR-3B is rationalised by substituting the waiver table for specified taxpayer classes and tax periods, with effect from 20 May 2021. Additional provisos waive late fee for registered persons who furnished FORM GSTR-3B for July 2017 to April 2021 between 1 June 2021 and 31 August 2021, and prescribe reduced late fee caps for June 2021 onwards based on turnover and nil-tax returns. The notification operates retrospectively from 1 June 2021.