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    <description>The amendment waives the late fee for failure to furnish returns in FORM GSTR-3B for specified tax periods and classes of registered persons, differentiating relief by aggregate turnover categories and filing regimes, with distinct additional filing windows for each category as set out in the inserted Table; the waiver applies only for the periods specified and is effective from the stated commencement date.</description>
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      <description>The amendment waives the late fee for failure to furnish returns in FORM GSTR-3B for specified tax periods and classes of registered persons, differentiating relief by aggregate turnover categories and filing regimes, with distinct additional filing windows for each category as set out in the inserted Table; the waiver applies only for the periods specified and is effective from the stated commencement date.</description>
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