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    <title>Seeks to amend notification no. 76/2018-State Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods</title>
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    <description>Waives the late fee for failure to furnish FORM GSTR-3B for specified tax periods by inserting a proviso to the principal notification: different short grace periods from the due date are prescribed according to the class of registered person based on aggregate turnover and filing category (monthly filers above threshold, monthly filers below threshold, and small taxpayers filing quarterly), and the amendment is effective retrospectively from April 2021.</description>
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      <description>Waives the late fee for failure to furnish FORM GSTR-3B for specified tax periods by inserting a proviso to the principal notification: different short grace periods from the due date are prescribed according to the class of registered person based on aggregate turnover and filing category (monthly filers above threshold, monthly filers below threshold, and small taxpayers filing quarterly), and the amendment is effective retrospectively from April 2021.</description>
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