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of <h1>Puducherry waives late fees for GSTR-3B returns since October 2017; reduced to Rs. 25/day, Rs. 10 if no tax due.</h1> The Government of Puducherry, under the authority of the Puducherry Goods and Services Tax Act, 2017, has waived the late fee for registered persons failing to submit the FORM GSTR-3B return from October 2017 onwards by the due date. The waiver reduces the late fee to twenty-five rupees per day. If the State tax payable is nil, the late fee is reduced to ten rupees per day. This decision was made on the recommendation of the Council and is authorized by the Lieutenant-Governor of Puducherry.
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