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<h1>Assam waives late fees over Rs. 500 for delayed GSTR-10 returns filed between April 1 and June 30, 2023.</h1> The Government of Assam, under the authority of the Assam Goods and Services Tax Act, 2017, has issued a notification waiving late fees exceeding five hundred rupees for registered persons who did not file their final return in FORM GSTR-10 by the due date. This waiver applies to returns submitted between April 1, 2023, and June 30, 2023. The notification, authorized by the Governor on the Council's recommendation, is retroactively effective from March 31, 2023.