Puducherry waives late fees for August and September 2017 GSTR-3B returns u/s 128 of GST Act.

The Government of Puducherry, through its Commercial Taxes Secretariat, has issued a notification waiving the late fee for registered persons who did not file their FORM GSTR-3B returns for August and September 2017 by the due date. This waiver is enacted under the authority of section 128 of the Puducherry Goods and Services Tax Act, 2017, following the recommendations of the Council. The notification was ordered by the Lieutenant-Governor and communicated by the Commissioner-cum-Secretary to Government (Finance).