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    <description>Amendment substitutes the Table in the eighth proviso to prescribe turnover-differentiated cure periods for waiver of late fee for specified tax periods, and inserts provisos waiving late fee amounts in excess of prescribed floors for: returns furnished between 1 June 2021 and 31 August 2021 for July 2017-April 2021 filings (with a lower floor where central tax payable is nil), and for returns from June 2021 onwards subject to specified waiver amounts by class of registered persons.</description>
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      <description>Amendment substitutes the Table in the eighth proviso to prescribe turnover-differentiated cure periods for waiver of late fee for specified tax periods, and inserts provisos waiving late fee amounts in excess of prescribed floors for: returns furnished between 1 June 2021 and 31 August 2021 for July 2017-April 2021 filings (with a lower floor where central tax payable is nil), and for returns from June 2021 onwards subject to specified waiver amounts by class of registered persons.</description>
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