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<h1>Uttarakhand waives late fees for GSTR-4 filings from July 2017 to September 2018 u/s 128, GST Act 2017.</h1> The Government of Uttarakhand has issued a notification to waive late fees for registered persons who failed to submit FORM GSTR-4 for the quarters from July 2017 to September 2018 by the due date. This waiver applies if the returns are furnished between December 22, 2018, and March 31, 2019. This decision, made under Section 128 of the Uttarakhand Goods and Services Tax Act, 2017, is based on recommendations from the Council and is deemed in the public interest.