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<h1>Puducherry waives late fees over Rs. 250 for GSTR-10 filed from Sept 22 to Dec 31, 2020, under GST Act 2017.</h1> The Government of Puducherry, under the authority of the Puducherry Goods and Services Tax Act, 2017, announced a waiver for late fees exceeding two hundred and fifty rupees for registered individuals who did not submit their FORM GSTR-10 by the deadline. This waiver applies if the return is filed between September 22, 2020, and December 31, 2020. The notification, issued by the Lieutenant-Governor on the Council's recommendation, is retroactively effective from September 21, 2020.