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    <title>Notification to provide one time amnesty by lowering/waiving of late fees for non- furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also 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 July, 2020</title>
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    <description>Amendment prescribes extended, turnover-differentiated filing deadlines for FORM GSTR-3B for February-July 2020 and grants a one-time waiver of late fee amounts in excess of a baseline for returns from July 2017 to January 2020 if filed between 1 July and 30 September 2020, with a full waiver where the return shows nil State tax payable.</description>
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      <description>Amendment prescribes extended, turnover-differentiated filing deadlines for FORM GSTR-3B for February-July 2020 and grants a one-time waiver of late fee amounts in excess of a baseline for returns from July 2017 to January 2020 if filed between 1 July and 30 September 2020, with a full waiver where the return shows nil State tax payable.</description>
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