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of <h1>Punjab Waives Late Fee for July 2017 GSTR-3B Filing u/s 128 of GST Act 2017.</h1> The Government of Punjab, through its Department of Excise and Taxation, has issued a notification waiving the late fee for registered persons who failed to submit their GSTR-3B return for July 2017 by the due date. This waiver, effective from September 1, 2017, is enacted under the authority of section 128 of the Punjab Goods and Services Tax Act, 2017, following the recommendations of the Council. The notification is authorized by the Governor of Punjab and communicated by the Additional Chief Secretary-cum-Financial Commissioner (Taxation).
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