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    <description>The amendment prescribes staggered extended filing deadlines for GSTR-3B returns for specified classes of registered persons based on aggregate turnover and principal place of business, and inserts provisos waiving late fees under section 47 for returns for July 2017-January 2020 if furnished between 1 July 2020 and 30 September 2020, including full waiver where the return shows nil state tax payable.</description>
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      <description>The amendment prescribes staggered extended filing deadlines for GSTR-3B returns for specified classes of registered persons based on aggregate turnover and principal place of business, and inserts provisos waiving late fees under section 47 for returns for July 2017-January 2020 if furnished between 1 July 2020 and 30 September 2020, including full waiver where the return shows nil state tax payable.</description>
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