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of <h1>Nagaland Government Waives Late Fees for GSTR-3B Returns u/s 128, Easing Taxpayer Burden from October 2017.</h1> The Government of Nagaland, exercising its powers under section 128 of the Nagaland Goods and Services Tax Act, 2017, has issued a notification waiving the late fee for registered persons who failed to submit their GSTR-3B returns for October 2017 by the due date. The waiver reduces the late fee to twenty-five rupees per day, and for cases where no state tax is payable, the late fee is reduced to ten rupees per day. This decision follows recommendations from the Council and aims to alleviate the financial burden on taxpayers.
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