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    <title>Amendment in Notification No. 58/2018– State Tax, dated the 31st December, 2018</title>
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    <description>Late-fee relief is provided for specified delayed GST returns filed by 30 September 2020, subject to the applicable conditions. Late fees are waived to the extent exceeding Rs. 250 and are fully waived where the total central tax payable in the relevant return is nil. The relief also applies to taxpayers with aggregate turnover exceeding Rs. 5 crore in the preceding financial year who file delayed FORM GSTR-3B returns for May through July 2020 by that date. The amendments are deemed effective from 25 June 2020.</description>
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