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of <h1>Madhya Pradesh Waives Late Fees for GSTR-4 Filing u/s 128 of GST Act 2017; Reduced to Minimal Rates.</h1> The Madhya Pradesh State Government, under section 128 of the Madhya Pradesh Goods and Services Tax Act, 2017, has waived the late fee payable under section 47 for failing to submit FORM GSTR-4 by the due date. The waiver applies to any registered person, reducing the late fee to twenty-five rupees per day. If the total payable amount in the return is nil, the late fee is further reduced to ten rupees per day. This decision follows recommendations from the Council and is issued by the Deputy Secretary in the name of the Governor of Madhya Pradesh.
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