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    <title>Seeks to amend notification no. 1895-F.T. dated 31.12.2018 in order to provide conditional waiver of late fees for delayed filing of GSTR-3B for the period from July, 2017 to July, 2020.</title>
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    <description>Conditional waiver of late fee for delayed GSTR-3B and specified returns is granted where returns are filed by 30th September, 2020; waiver removes late fee amount in excess of a nominal threshold and fully waives late fee for returns showing nil State tax payable. A parallel condition applies to taxpayers above a prescribed turnover threshold for GSTR-3B for May-July, 2020. The amendment to notification No. 1895-F.T. is effective from 25th June, 2020.</description>
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      <title>Seeks to amend notification no. 1895-F.T. dated 31.12.2018 in order to provide conditional waiver of late fees for delayed filing of GSTR-3B for the period from July, 2017 to July, 2020.</title>
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      <description>Conditional waiver of late fee for delayed GSTR-3B and specified returns is granted where returns are filed by 30th September, 2020; waiver removes late fee amount in excess of a nominal threshold and fully waives late fee for returns showing nil State tax payable. A parallel condition applies to taxpayers above a prescribed turnover threshold for GSTR-3B for May-July, 2020. The amendment to notification No. 1895-F.T. is effective from 25th June, 2020.</description>
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