Central Goods and Services Tax Amendment:

Late Fee Waiver Extension: Amendment in notification No. 76/2018-Central Tax extends late fee waivers. Late fees under section 47 of the CGST Act for July 2017 to January 2020 returns waived.

Extended Filing Period: Returns in FORM GSTR-3B for the mentioned months can be filed from July 1, 2020, to September 30, 2020. Late fees exceeding two hundred and fifty rupees waived for this period.

Threshold Criteria: Late fee waiver applicable if the total amount of central tax payable is nil in the return. Beneficial for taxpayers with nil tax liability.

Revised Provisions for Different Classes: Detailed table outlining the revised provisions for taxpayers based on aggregate turnover and principal place of business.

State-wise Compliance Deadline: Compliance deadlines vary based on the state of operation and aggregate turnover.

Director's Directive: Issued by Pramod Kumar, Director to the Government of India.

Publication and Amendment History: Published in the Gazette of India and amended periodically to reflect changes in tax regulations. By: Pramod Kumar, Director to the Government of India.