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<h1>Arunachal Pradesh Waives Late Fees for July 2017 GSTR-3B Returns u/s 47 of GST Act.</h1> The Government of Arunachal Pradesh, through its Department of Tax & Excise, has issued Notification No. 25/2017-State Tax dated September 11, 2017. This notification waives the late fee under section 47 of the Arunachal Pradesh Goods and Services Tax Act, 2017, for all registered individuals who did not submit their FORM GSTR-3B return for July 2017 by the deadline. This waiver is based on the recommendations of the Council and is executed under the authority granted by section 128 of the Act.