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    <description>The government amended an earlier notification to extend the late fee amnesty period for Form GSTR-3B by substituting the previously specified cut off date in the ninth and tenth provisos with a later date, thereby extending the temporal scope of the existing relief without changing its substantive eligibility or other conditions.</description>
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      <description>The government amended an earlier notification to extend the late fee amnesty period for Form GSTR-3B by substituting the previously specified cut off date in the ninth and tenth provisos with a later date, thereby extending the temporal scope of the existing relief without changing its substantive eligibility or other conditions.</description>
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