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    <description>Amendments prescribe time-limited waivers of state tax late fees for delayed furnishing of FORM GSTR-3B, with a substituted Table setting distinct grace periods for March-May 2021 by aggregate turnover and a separate sixty-day window for certain quarterly filers for January-March 2021. Provisos waive late fee amounts in excess of specified thresholds for returns from July 2017 to April 2021 filed within a designated mid-2021 window, provide a lower waiver threshold where state tax payable is nil, and fix capped waiver amounts for periods from June 2021 onwards by class of registered persons.</description>
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