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<h1>Madhya Pradesh Amends SGST Act: Late Fee Waiver for Tax Returns Filed by September 2020 for High Turnover Taxpayers.</h1> The Madhya Pradesh State Government has amended its notification regarding the State Goods and Services Tax (SGST) Act, 2017. The amendment allows a waiver of late fees for registered taxpayers who failed to submit their tax returns by the specified deadlines but do so by September 2020. Specifically, the late fee is waived beyond 250 rupees, and fully waived if no state tax is payable. This applies to taxpayers with an aggregate turnover exceeding 5 crores in the previous financial year for returns due from May to July 2020. The notification is effective from June 25, 2020.