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    <title>Seeks to amend Notification No. S.O. 09, dated the 03rd January, 2019</title>
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    <description>Provides targeted relief by waiving the portion of late fee under section 47 that exceeds two hundred and fifty rupees for specified registered persons who file delayed returns by 30 September 2020, and fully waiving late fee where the return shows nil state tax; the same relief applies to taxpayers above the notified aggregate turnover threshold who file FORM GSTR-3B for May-July 2020 by that date. The amendment is effective from 25 June 2020.</description>
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