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<h1>Jammu and Kashmir waives late fee under GST Act Section 128 for delayed GSTR-3B filings starting October 2017.</h1> The Government of Jammu and Kashmir, under section 128 of the Jammu and Kashmir Goods and Services Tax Act, 2017, has waived the late fee for registered persons failing to file their GSTR-3B returns from October 2017 onwards by the due date. The waiver reduces the late fee to twenty-five rupees per day, and if the state tax payable is nil, the fee is reduced to ten rupees per day. This notification is effective from November 15, 2017.