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    <title>Amendment in Notification F.NO.FIN/REV-3/GST/1/08(Pt-1) (Vol.1)/14 dated the 31st December 2018</title>
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    <description>The notification substitutes a new table prescribing extended GSTR-3B filing dates by class: higher turnover taxpayers must furnish February-April 2020 returns by a single prescribed date, while taxpayers below the turnover threshold are allocated state grouped staggered due dates for February through July 2020. It adds provisos waiving the portion of late fee in excess of a nominal amount for returns for July 2017-January 2020 filed between 1 July 2020 and 30 September 2020, and fully waiving late fee where state tax payable in the return is nil.</description>
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      <description>The notification substitutes a new table prescribing extended GSTR-3B filing dates by class: higher turnover taxpayers must furnish February-April 2020 returns by a single prescribed date, while taxpayers below the turnover threshold are allocated state grouped staggered due dates for February through July 2020. It adds provisos waiving the portion of late fee in excess of a nominal amount for returns for July 2017-January 2020 filed between 1 July 2020 and 30 September 2020, and fully waiving late fee where state tax payable in the return is nil.</description>
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