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<h1>Punjab GST Act: Late Fee Waiver for FORM GSTR-10 Filing Granted for Returns Filed by December 31, 2020.</h1> The Government of Punjab, through the Department of Excise and Taxation, issued a notification on November 2, 2020, under the Punjab Goods and Services Tax Act, 2017. It grants a waiver on the late fee exceeding two hundred and fifty rupees for registered persons who did not file FORM GSTR-10 by the due date. This waiver applies if the returns are filed between September 22, 2020, and December 31, 2020. The notification is effective from September 21, 2020.