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    <title>Seeks to amend Notification No. 76/2018– State Tax, dated the 3rd September, 2019</title>
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    <description>Amendment substitutes the Table in the third proviso to provide class based extended due dates for furnishing FORM GSTR-3B for February-July 2020 by reference to aggregate turnover bands and grouped States/Union Territories. It adds provisos waiving the portion of late fee in excess of a small amount for returns for July 2017-January 2020 if filed between 1 July and 30 September 2020, and fully waiving late fee where the state tax payable in such returns is nil. The notification is effective from 24th June, 2020.</description>
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      <description>Amendment substitutes the Table in the third proviso to provide class based extended due dates for furnishing FORM GSTR-3B for February-July 2020 by reference to aggregate turnover bands and grouped States/Union Territories. It adds provisos waiving the portion of late fee in excess of a small amount for returns for July 2017-January 2020 if filed between 1 July and 30 September 2020, and fully waiving late fee where the state tax payable in such returns is nil. The notification is effective from 24th June, 2020.</description>
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