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    <title>Relief to taxpayers, regarding late fee, for delay in filing Form GSTR-3B returns</title>
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    <description>A notification waives late fees for delayed FORM GSTR-3B filings under two regimes: for returns from July 2017 to April 2021 filed between 1st June 2021 and 31st August 2021, late fee is waived in excess of specified nominal amounts based on whether tax payable is NIL or not; and for returns from June 2021 onward, late fee is waived in excess of specified thresholds according to three classes-nil-tax returns, registered persons with aggregate turnover up to specified lower turnover in the preceding financial year, and taxpayers with higher turnover within a specified upper band.</description>
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      <description>A notification waives late fees for delayed FORM GSTR-3B filings under two regimes: for returns from July 2017 to April 2021 filed between 1st June 2021 and 31st August 2021, late fee is waived in excess of specified nominal amounts based on whether tax payable is NIL or not; and for returns from June 2021 onward, late fee is waived in excess of specified thresholds according to three classes-nil-tax returns, registered persons with aggregate turnover up to specified lower turnover in the preceding financial year, and taxpayers with higher turnover within a specified upper band.</description>
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