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<h1>Jharkhand Govt Waives Late Fees for GSTR-3B Returns u/s 47 for Feb-Apr 2020 Tax Periods.</h1> The Government of Jharkhand has amended Notification No. 76/2018-State Tax, waiving late fees under section 47 of the Jharkhand Goods and Services Tax Act, 2017 for certain taxpayers who fail to file their GSTR-3B returns by the due date. This waiver applies to taxpayers with varying turnover thresholds for the tax periods of February, March, and April 2020, provided returns are filed by specified dates in June and July 2020. The amendment is effective from March 20, 2020, as per the order of the Commercial Taxes Department.