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    <title>Waived for return in FORM GSTR-3B for the months of July, 2017 to September, 2018</title>
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    <description>The Government of Jharkhand waives the amount of late fee payable under section 47 for failure to furnish FORM GSTR-3B from July 2017 onwards to the extent it exceeds twenty-five rupees per day, or ten rupees per day where the state tax payable is nil; additionally, late fee is waived for returns for July 2017 to September 2018 if those returns are filed between 22nd December 2018 and 31st March 2019, with the notification effective from 31st December 2018.</description>
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      <description>The Government of Jharkhand waives the amount of late fee payable under section 47 for failure to furnish FORM GSTR-3B from July 2017 onwards to the extent it exceeds twenty-five rupees per day, or ten rupees per day where the state tax payable is nil; additionally, late fee is waived for returns for July 2017 to September 2018 if those returns are filed between 22nd December 2018 and 31st March 2019, with the notification effective from 31st December 2018.</description>
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