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<h1>Gujarat Government Waives Late Fees for August and September 2017 GSTR-3B Returns u/s 128 of GST Act.</h1> The Government of Gujarat, utilizing its authority under section 128 of the Gujarat Goods and Services Tax Act, 2017, has issued Notification No. 50/2017-State Tax dated October 24, 2017. This notification waives the late fee stipulated under section 47 of the Act for all registered individuals who did not submit their GSTR-3B returns for August and September 2017 by the deadline. This decision follows the recommendations of the GST Council. The order was issued by the Joint Secretary to the Government in the name of the Governor of Gujarat.