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<h1>Arunachal Pradesh GST Act waives late fees for delayed GSTR-1 filings, reducing costs for taxpayers.</h1> The Government of Arunachal Pradesh, under the Arunachal Pradesh Goods and Services Tax Act, 2017, has issued a notification waiving late fees for registered persons who fail to submit details of outward supplies in FORM GSTR-1 by the due date. The waiver reduces the late fee to twenty-five rupees per day for delays, and for months or quarters with no outward supplies, the fee is reduced to ten rupees per day. This decision follows recommendations from the GST Council and aims to alleviate the financial burden on taxpayers.