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of <h1>Madhya Pradesh waives late fees for delayed GSTR-3B returns since October 2017 under GST Act, 2017.</h1> The Madhya Pradesh State Government, under the Madhya Pradesh Goods and Services Tax Act, 2017, has waived the late fee for registered persons failing to submit FORM GSTR-3B returns from October 2017 onwards by the due date. The waiver applies to fees exceeding twenty-five rupees per day. For returns with no state tax payable, the waiver applies to fees exceeding ten rupees per day. This decision follows recommendations from the Council and is executed by the authority of the Governor of Madhya Pradesh.
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