Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017. - 5/10/2017-FD(TAX)/14 - Manipur SGST

GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) Imphal, the 24 th October, 2017 No. 5/10/2017-FD(TAX)/14: In exercise of the powers conferred by section 128 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017) , the Government of Manipur, 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 months of August and September, 2017 by the due date. VIVEK KUMAR DEWANGAN, Principal Secretary (Finance), Government of Manipur.