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    <title>Lowering waiving of late fees for FORM GSTR-3B from July, 2017 to January, 2020 and conditional waiver of late fees for FORM GSTR-3B for February, 2020 to July, 2020.</title>
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    <description>Provides class-based extended filing deadlines for FORM GSTR-3B for February-July 2020 and prescribes that late fee amounts exceeding a specified minimal floor for returns for July 2017-January 2020 shall be waived if such returns are furnished within the July-September 2020 window; additionally, where State tax in the return is nil for those historical periods, the total late fee is waived, and the amendment is made effective from the stated commencement date.</description>
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      <description>Provides class-based extended filing deadlines for FORM GSTR-3B for February-July 2020 and prescribes that late fee amounts exceeding a specified minimal floor for returns for July 2017-January 2020 shall be waived if such returns are furnished within the July-September 2020 window; additionally, where State tax in the return is nil for those historical periods, the total late fee is waived, and the amendment is made effective from the stated commencement date.</description>
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