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    <title>Amendment in Notification No. 76/2018– State Tax, dated the 3rd September, 2019</title>
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    <description>For specified classes of registered persons who furnish prescribed returns by the extended filing cut-off, the total late fee payable shall be waived to the extent it exceeds two hundred and fifty rupees and shall be fully waived where the state tax payable in the return is nil; the same waiver framework also applies to taxpayers above a specified aggregate turnover who file FORM GSTR-3B for certain months by the extended cut-off. The notification is retrospective to a specified earlier date.</description>
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