Waiver of late fee for GSTR-3B returns: late fee waived for registered persons who missed the filing deadline. The State Government, on the recommendations of the Council, waives the late fee payable under the Jharkhand Goods and Services Tax Act for registered persons who failed to furnish the return in FORM GSTR-3B for the month of July, 2017 by the due date, and declares the notification effective from the 1st day of September, 2017.