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    <title>Seeks to amend Notification No. 76/2018–Central Tax, dated the 31st December, 2018 - Waiver of fee for late filing of return</title>
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    <description>Amendment grants a late fee waiver for delayed furnishing of GSTR-3B returns for specified tax periods, conditional on filing by specified cut-off dates. The waiver applies to registered persons classified by aggregate turnover with distinct filing deadlines for each turnover band and tax period as set out in the inserted Table.</description>
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      <description>Amendment grants a late fee waiver for delayed furnishing of GSTR-3B returns for specified tax periods, conditional on filing by specified cut-off dates. The waiver applies to registered persons classified by aggregate turnover with distinct filing deadlines for each turnover band and tax period as set out in the inserted Table.</description>
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