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<h1>Himachal Pradesh Waives Late Fees for August and September 2017 GSTR-3B Filings u/s 128.</h1> The Government of Himachal Pradesh, through the Excise and Taxation Department, issued Notification No. 50/2017-State Tax on November 15, 2017, waiving the late fee for registered persons who did not file their GSTR-3B returns for August and September 2017 by the due date. This waiver is enacted under section 128 of the Himachal Pradesh Goods and Services Tax Act, 2017, following recommendations from the Council. The decision is authorized by the Governor of Himachal Pradesh and communicated by the Additional Chief Secretary of Excise and Taxation.