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of <h1>Uttar Pradesh waives late fees for delayed GSTR-3B returns for August and September 2017 under GST Act. Effective Oct 24.</h1> The Uttar Pradesh government, under the authority of the Uttar Pradesh Goods and Services Tax Act, 2017, has waived the late fee for registered individuals who did not submit their GSTR-3B returns for August and September 2017 by the deadline. This decision, recommended by the Council, is effective from October 24, 2017.
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