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of <h1>Andhra Pradesh Waives Late Fees for GSTR-3B Filings u/s 128, Reducing Charges for Delayed Submissions.</h1> The Government of Andhra Pradesh, exercising its powers under section 128 of the Andhra Pradesh Goods and Services Tax Act, 2017, has waived late fees for registered persons failing to submit FORM GSTR-3B returns from October 2017 onwards by the due date. The waiver reduces the late fee to twenty-five rupees per day, and if no state tax is payable, the fee is reduced to ten rupees per day. This decision follows recommendations from the Goods and Services Tax Council. The notification was issued by the Revenue (Commercial Taxes-II) Department on November 24, 2017.
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