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<h1>Puducherry Waives Late Fees for Specific 2017 GSTR Filings per GST Council Recommendations.</h1> The Government of Puducherry, through a notification dated September 12, 2018, has waived the late fees for certain taxpayers under the Puducherry Goods and Services Tax Act, 2017. This waiver applies to three categories: 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 by the due date but were charged late fees erroneously, and Input Service Distributors who paid late fees for GSTR-6 returns filed between January 1 and January 23, 2018. This decision follows recommendations from the GST Council.