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    <title>Notification to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020 under the HGST Act, 2017</title>
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    <description>Amendment prescribes a conditional waiver of late fee for delayed filing of FORM GSTR-3B in specified tax periods, contingent on taxpayers in designated aggregate turnover classes furnishing the delayed returns within the respective extended filing windows set out in the Table; the amendment inserts this proviso into Notification No.12/GST-2 and is deemed effective retrospectively from 20th March, 2020.</description>
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      <description>Amendment prescribes a conditional waiver of late fee for delayed filing of FORM GSTR-3B in specified tax periods, contingent on taxpayers in designated aggregate turnover classes furnishing the delayed returns within the respective extended filing windows set out in the Table; the amendment inserts this proviso into Notification No.12/GST-2 and is deemed effective retrospectively from 20th March, 2020.</description>
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