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<h1>Maharashtra Government Waives Late Fees for Certain Taxpayers Under GST Act 2017 for Specific Filing Periods.</h1> The Maharashtra Government, under the Maharashtra Goods and Services Tax Act, 2017, waives late fees for certain taxpayers. This applies to those who submitted but did not file FORM GSTR-3B for October 2017, those who filed FORM GSTR-4 for October to December 2017 by the due date but were incorrectly charged a late fee, and Input Service Distributors who paid late fees for FORM GSTR-6 between January 1 and January 23, 2018. This decision follows recommendations from the Council and is issued by the Deputy Secretary to the Government of Maharashtra.