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of <h1>Arunachal Pradesh Waives Late Fees for Delayed GSTR-6 Returns Exceeding Rs. 25/Day u/s 47 of GST Act 2017.</h1> The Government of Arunachal Pradesh, through its Department of Tax & Excise, issued Notification No. 07/2018-State Tax on January 23, 2018. This notification, under the Arunachal Pradesh Goods and Services Tax Act, 2017, waives 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 exceeding twenty-five rupees per day of delay as per section 47 of the Act. This decision follows the recommendations of the GST Council.
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