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    <title>Amendment in Notification No. F.NO.FIN/REV-3/GST/1/08(Pt-1)(Vol. l)/14 dated the 31st December 2018</title>
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    <description>Provisos waive late fee under section 47 for specified classes of registered persons who furnish outstanding returns by 30 September 2020: waiver applies to the amount in excess of two hundred and fifty rupees and is fully waived where the state tax payable is nil. A separate proviso extends the same waiver to taxpayers above the aggregate turnover threshold who file FORM GSTR-3B for the specified months by 30 September 2020. The notification is deemed effective from 25 June 2020.</description>
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