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<h1>Arunachal Pradesh waives late fees over Rs. 250 for delayed FORM GSTR-10 filings between Sep 22 and Dec 31, 2020.</h1> The Government of Arunachal Pradesh, exercising powers under section 128 of the Arunachal Pradesh Goods and Services Tax Act, 2017, has issued a notification to waive late fees exceeding two hundred and fifty rupees for registered persons who did not submit FORM GSTR-10 by the due date. This waiver applies if the returns are filed between September 22, 2020, and December 31, 2020. This decision follows the recommendations of the GST Council.