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    <title>Amendment in Notification No. 38/1/2017-Fin(R&amp;C)(87), dated 31st December, 2018</title>
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    <description>The notification waives late fees for specified registered persons who furnish delayed GST returns by 30th September, 2020: amounts of late fee in excess of two hundred and fifty rupees are waived, and the entire late fee is waived where the total state tax payable in the return is nil. It also provides the same waiver specifically for taxpayers above the prescribed aggregate turnover threshold who file FORM GSTR-3B for May-July 2020 by 30th September, 2020. The notification is deemed effective from 25th June, 2020.</description>
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      <description>The notification waives late fees for specified registered persons who furnish delayed GST returns by 30th September, 2020: amounts of late fee in excess of two hundred and fifty rupees are waived, and the entire late fee is waived where the total state tax payable in the return is nil. It also provides the same waiver specifically for taxpayers above the prescribed aggregate turnover threshold who file FORM GSTR-3B for May-July 2020 by 30th September, 2020. The notification is deemed effective from 25th June, 2020.</description>
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