Due date of caping in late fees

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what is the extended due date of caping for latefees cgst and sgst
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In term of Notification 19/2021 CT :
As per Section 47 , the maximum late for GSTR 3B for the Tax period June 2021 onwards :
1. Registered person whose tax payable in the return is Nil , the maximum late fee is 500/- for both the Act
2. Whose aggregate Turnover is upto 1.5 crore , not Nil Return ,. the maximum late fee is 2000/- for both the Act
3. Taxpayer having aggregate turnover more than 1.5 crore & upto 5 crore , the maximum late fee is 5000/- for both the Act.

As per Notification 20/2021 CT :
Capping of Late for GSTR 1 for tax period June 21 ending is :
1. Nil Outward Supply - 500/- maximum for both the Act
2. Taxpayer Having Aggregate Turnover upto 1.5 crore (Not Nil outward supply) - 2000/- maximum for both the Act
3. Taxpayer having Aggregate Turnover more than 1.5 crore & upto 5 crore (Not Nil outward supply) - 5000/- maximum late fee for both the Act

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