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<h1>Jharkhand Waives Late Fee for July 2017 GSTR-3B Returns u/s 128 of GST Act 2017.</h1> The State Government of Jharkhand, following the Council's recommendations, has waived the late fee for registered individuals who did not submit their GSTR-3B return for July 2017 by the deadline. This waiver is executed under Section 128 of the Jharkhand Goods and Services Tax Act, 2017, and pertains to the late fee stipulated under Section 47 of the same Act. The notification, issued by the Commercial Taxes Department, is retroactively effective from September 1, 2017, as per the order of the Governor of Jharkhand.