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of <h1>Arunachal Pradesh Waives Late Fee for August and September 2017 GSTR-3B Returns Under GST Act Section 47.</h1> The Government of Arunachal Pradesh has issued Notification No. 47/2017-State Tax, dated November 13, 2017, waiving the late fee under section 47 of the Arunachal Pradesh Goods and Services Tax Act, 2017. This waiver applies to all registered persons who did not submit their returns in FORM GSTR-3B for August and September 2017 by the due date. The decision follows the recommendations of the GST Council and is enacted under section 128 of the Act. The notification is authorized by the Commissioner to the Government of Arunachal Pradesh, Itanagar.
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