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<h1>Nagaland Govt Amends GST Act to Waive Late Fees for GSTR-3B Returns for Specific 2021 Periods u/s 128.</h1> The Government of Nagaland, exercising powers under section 128 of the Nagaland Goods and Services Tax Act, 2017, amends a prior notification dated 31st December 2018. This amendment introduces a waiver of late fees for filing returns in FORM GSTR-3B for specific tax periods in 2021. Taxpayers with an annual turnover exceeding five crores have a waiver for fifteen days beyond the due date for March and April 2021. Those with a turnover up to five crores have a thirty-day waiver for the same months, and an additional waiver for January-March 2021. The notification is effective from 20th April 2021.