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Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases.

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.... DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 58/2018 State Tax The 31st December, 2018 No. GST/23/2017/Vol-I/712.- In exercise of the powers conferred by section 128 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017)(hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, and in supersession of the n....

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...., published in the Gazette of Arunachal Pradesh, Extraordinary, No. 554, Vol. XXIV, Naharlagun, Monday, November 20, 2017, vide File No. GST/23/2017, dated the 16th November, 2017,except as respects things done or omitted to be done before such supersession, hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR3B for the month of July,....