Waives the late fee payable the return in FORM GSTR-3B. - ERTS(T) 65/2017/372 - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT Notification Dated Shillong, the 14 th May, 2018 No. ERTS(T) 65/2017/372- In. exercise of the powers conferred by section 128 of the Meghalaya Goods and Services Tax Act, 20177 (Act No. 10 of 2017), the Government of Meghalaya, on the recommendations of the Council, hereby waives the late fee payable under section 47 of the said Act for failure to furnish the return in FORM GSTR-3B by the due date for the months of July, 2017 till the time the declaration in FORM GST TRAN-1 is filed, for the class of registered Persons whose declaration in FORM GST TRAN-1 was submitted but not filed on the common portal on or before the 27 th day of December, 2017: Provided that such registered persons have filed the declaration in FORM GST TRAN-1 on or before the 10 th day of May, 2018 and the return in FORM GSTR-3B on or before the 31 st day of May, 2018. Sd/- P. W. Ingty Additional chief secretary to the Government of Meghalaya Excise, Registration, Taxation Stamps Department. Memo No. ERTS(T) 65/2017/372 -A Dated Shillong, the 14 th May, 2018