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<h1>Arunachal Pradesh Waives Late Fees for GSTR-4 Filings u/s 128 of GST Act 2017 to Ease Taxpayer Burden.</h1> The Government of Arunachal Pradesh, exercising its authority under section 128 of the Arunachal Pradesh Goods and Services Tax Act, 2017, has issued a notification waiving late fees for registered persons who fail to submit their FORM GSTR-4 returns by the due date. The waiver reduces the late fee to twenty-five rupees per day of delay. If the central tax payable is nil, the late fee is further reduced to ten rupees per day. This decision follows recommendations from the GST Council and aims to alleviate the financial burden on taxpayers.