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    <title>Seeks to amend notification no. 19373 dated 30.06.2020 in order to provide conditional waiver of late fees for the period from July, 2017 to July, 2020</title>
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    <description>Grants a conditional late fee waiver for specified registered persons who file prescribed GST returns by the extended cut-off: late fee in excess of two hundred and fifty rupees shall be waived, and fully waived where the total central tax payable in the return is nil; similar waiver applies to taxpayers above the aggregate turnover threshold who file FORM GSTR-3B for May-July 2020 by the extended cut-off. The notification is deemed effective from 25 June 2020.</description>
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      <description>Grants a conditional late fee waiver for specified registered persons who file prescribed GST returns by the extended cut-off: late fee in excess of two hundred and fifty rupees shall be waived, and fully waived where the total central tax payable in the return is nil; similar waiver applies to taxpayers above the aggregate turnover threshold who file FORM GSTR-3B for May-July 2020 by the extended cut-off. The notification is deemed effective from 25 June 2020.</description>
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