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<h1>Madhya Pradesh Waives Late Fees for GSTR-3B Returns for August and September 2017 u/s 128 of GST Act.</h1> The Madhya Pradesh State Government, exercising its authority under Section 128 of the Madhya Pradesh Goods and Services Tax Act, 2017, has waived the late fee for registered persons 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 and is issued under the order of the Governor of Madhya Pradesh.