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<h1>Nagaland Waives Late Fee for August and September 2017 GSTR-3B Returns u/s 128 of GST Act 2017.</h1> The Government of Nagaland, exercising its authority under section 128 of the Nagaland Goods and Services Tax Act, 2017, has waived the late fee for registered persons who did not file their FORM GSTR-3B returns for August and September 2017 by the due date. This decision follows recommendations from the Council and is detailed in the notification dated 26th October 2017, issued by the Finance Department's Revenue Branch.