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Waiver the late fee who failed to furnish the return in FORM GSTR-3B for the month of July, 2017 - F.NO.FIN/REV-3/GST/1/08 (Pt-1)/461 - Nagaland SGSTExtract GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1)/461 Dated 14th September 2017 NOTIFICATION In exercise of the powers conferred by section 128 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) , the State Government, on the recommendations of the Council, hereby waives the late fee payable under section 47 of the said Act for all registered persons who failed to furnish the return in FORM GSTR-3B for the month of July, 2017 by the due date. Sd/- TEMJEN TOY Additional Chief Secretary Finance Commissioner.
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