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    <title>Supersession of the notification No.28/2017 – State Tax, dated the 27th September, 2017</title>
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    <description>Waiver of late fee for failure to furnish FORM GSTR-3B for July 2017 onwards: the amount of late fee in excess of twenty-five rupees per day is waived, and where the state tax in the return is nil the excess over ten rupees per day is waived. Additionally, late fee is waived for registered persons who failed to furnish returns for July 2017 to September 2018 by the due date but furnished them between 22nd December, 2018 and 31st March, 2019. The notification is effective from 31st December, 2018.</description>
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      <description>Waiver of late fee for failure to furnish FORM GSTR-3B for July 2017 onwards: the amount of late fee in excess of twenty-five rupees per day is waived, and where the state tax in the return is nil the excess over ten rupees per day is waived. Additionally, late fee is waived for registered persons who failed to furnish returns for July 2017 to September 2018 by the due date but furnished them between 22nd December, 2018 and 31st March, 2019. The notification is effective from 31st December, 2018.</description>
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