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<h1>Madhya Pradesh waives late fees for delayed GSTR-6 filings u/s 128 of GST Act, 2017.</h1> The Madhya Pradesh State Government, utilizing its authority under Section 128 of the Madhya Pradesh Goods and Services Tax Act, 2017, has issued a notification waiving the late fee for registered persons who fail to submit their return in FORM GSTR-6 by the due date. The waiver applies to any late fee amount exceeding twenty-five rupees per day of delay. This decision follows the recommendations of the GST Council and is formalized by order of the Governor of Madhya Pradesh, as communicated by the Deputy Secretary, S. D. Richharia.