Late fee waiver for delayed GST returns: waiver applies to registered persons for specified months, effective retrospectively. The State Government waives the late fee payable under the Jharkhand Goods and Services Tax Act for all registered persons who failed to furnish the return in FORM GSTR-3B for the months of August and September, 2017 by the due date; the notification declares the waiver effective from 24th October, 2017.