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of <h1>Andhra Pradesh Waives Late Fees for Specific GST Returns u/s 128; Relief for GSTR-3B, GSTR-4, GSTR-6 Filers.</h1> The Government of Andhra Pradesh, under Section 128 of the Andhra Pradesh Goods and Services Tax Act, 2017, has waived the late fee imposed under Section 47 for certain taxpayers. This waiver applies to registered persons who submitted but did not file their GSTR-3B returns for October 2017, those who filed GSTR-4 returns for October to December 2017 but were incorrectly charged a late fee, and Input Service Distributors who paid late fees for GSTR-6 returns filed between January 1 and January 23, 2018.
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