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<h1>Jharkhand GST Act Amends Late Fee Waiver for Returns Filed by Sept 30, 2020; Applies to Turnover Over 5 Crores.</h1> The Government of Jharkhand, under the Jharkhand Goods and Services Tax Act, 2017, has amended Notification No. 76/2018-State Tax. This amendment, effective from June 25, 2020, waives late fees exceeding 250 rupees for registered persons who file tax returns by September 30, 2020. The waiver applies fully for taxpayers with nil state tax payable. Additionally, taxpayers with an aggregate turnover exceeding 5 crores, who fail to file returns for May to July 2020 by the due date but do so by September 30, 2020, will also receive the same late fee waiver.