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    <title>AMENDMENT TO NOTIFICATION ISSUED IN THE G.O.MS.NO.82, REVENUE (CT-II) DEPARTMENT, DATED: 31-01-2019 IN ORDER TO PROVIDE WAIVER OF LATE FEES FOR SPECIFIED TAXPAYERS AND SPECIFIED TAX PERIODS</title>
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    <description>The amendment inserts a proviso waiving the late fee payable for delayed furnishing of FORM GSTR-3B for specified tax periods and defined classes of registered persons distinguished by aggregate turnover, by granting limited waiver windows measured from the original due date; the relief applies only to the late fee component and leaves other liabilities and compliance obligations intact.</description>
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      <description>The amendment inserts a proviso waiving the late fee payable for delayed furnishing of FORM GSTR-3B for specified tax periods and defined classes of registered persons distinguished by aggregate turnover, by granting limited waiver windows measured from the original due date; the relief applies only to the late fee component and leaves other liabilities and compliance obligations intact.</description>
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