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<h1>Madhya Pradesh waives late fees over Rs. 500 for GSTR-10 filed between April 1 and June 30, 2023.</h1> The Madhya Pradesh State Government, under the authority of Section 128 of the Madhya Pradesh Goods and Services Tax Act, 2017, has waived the late fee exceeding five hundred rupees for registered individuals who fail to submit their final return in FORM GSTR-10 by the due date. This waiver applies to those who file the return between April 1, 2023, and June 30, 2023. The notification is effective retroactively from March 31, 2023, and is issued by the Commercial Tax Department in Bhopal, Madhya Pradesh.