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of <h1>Gujarat Waives Late Fees for July 2017 GSTR-3B Returns u/s 128 of GST Act 2017.</h1> The Government of Gujarat, utilizing its authority under section 128 of the Gujarat Goods and Service Tax Act, 2017, has issued a notification waiving the late fee for registered individuals who did not submit their GSTR-3B returns for July 2017 by the deadline. This decision follows recommendations from the Council and is formalized under Notification No. 28/2017-State Tax, dated September 5, 2017. The waiver applies to fees typically imposed under section 47 of the Act. The notification is issued by the Finance Department in Gandhinagar, under the authority of the Governor of Gujarat.
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