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of <h1>Arunachal Pradesh Amends GST Notification, Waives Late Fees for GSTR-3B Returns u/s 47 for Specified Periods.</h1> The Government of Arunachal Pradesh has amended Notification No. 58/2018 related to State Tax, waiving late fees under section 47 of the Arunachal Pradesh Goods and Services Tax Act, 2017, for specific tax periods. The waiver applies to taxpayers who fail to submit their GSTR-3B returns by the due date but do so by specified dates in June and July 2020. The waiver conditions vary based on the taxpayer's aggregate turnover in the preceding financial year, with different deadlines for turnovers exceeding 5 crores, between 1.5 to 5 crores, and up to 1.5 crores. This amendment is effective from March 20, 2020.
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