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    <title>Waiver the late fee payable FORM GSTR-3B for the months of August and September, 2017 by the due date</title>
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    <description>Waiver of late fee is authorised for registered persons who failed to furnish returns in Form GSTR-3B for the specified months, relieving them of the late fee payable under the statute when returns were not filed by the due date; the waiver is an administrative action limited to that return form and filing periods and does not affect other liabilities.</description>
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      <description>Waiver of late fee is authorised for registered persons who failed to furnish returns in Form GSTR-3B for the specified months, relieving them of the late fee payable under the statute when returns were not filed by the due date; the waiver is an administrative action limited to that return form and filing periods and does not affect other liabilities.</description>
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