In the said notification,- (i)in the eighth proviso, with effect from the 20th day of May, 2021, for the Table, the following Table shall be substituted, namely: Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year - March, 2021, April, 2021 and May, 2021 - Fifteen days from the due date of furnishing return.  Taxpayers having an aggregate  turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under subsection of section 39 -March, 2021,April, 2021,May, 2021 -Sixty days from the due date of furnishing return, Forty-five days From the due date of furnishing return, Thirty days from the due date of furnishing return. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to sub-section (1) of section 39 -January-March, 2021 -Sixty days from the due date of  furnishing return. (ii) after the eighth proviso, the following provisos shall be inserted, namely:— “Provided also that for the registered persons who failed to furnish the return in FORM GSTR-3B for the months/quarter of July, 2017 to April, 2021, by the due date but furnish the said return between the period from the 1stday of June, 2021 to the 31stday of August, 2021, the total amount of late fee under section 47 of the said Act, shall stand waived which is in excess of five hundred rupees: