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of <h1>Arunachal Pradesh Waives Late Fees for GSTR-1 Filing Delays in March-May 2020 u/s 47 GST Act.</h1> The Government of Arunachal Pradesh has amended Notification No. 4/2018-State Tax, dated January 23, 2018, under the Arunachal Pradesh Goods and Services Tax Act, 2017. The amendment, effective from April 3, 2020, waives the late fee payable under section 47 of the Act for registered persons who fail to submit their GSTR-1 forms for March, April, and May 2020, and the quarter ending March 31, 2020, by the due date, provided they submit these forms by June 30, 2020. This amendment was issued by the Commissioner of State Tax, Government of Arunachal Pradesh.
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