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of <h1>Andhra Pradesh Waives Late Fees for GSTR-3B Returns Filed Late from July 2017 to September 2018 u/s 128.</h1> The Government of Andhra Pradesh, under section 128 of the Andhra Pradesh Goods and Services Tax Act, 2017, has waived the late fee for registered persons who failed to file GSTR-3B returns from July 2017 onwards by the due date. The waiver reduces the late fee to twenty-five rupees per day, and ten rupees per day if no state tax is payable, for delays beyond the due date. Additionally, the late fee is fully waived for those who submit returns for July 2017 to September 2018 between December 22, 2018, and March 31, 2019.
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