Waives the late fee payable on FORM GSTR-3B, FORM GSTR-4, FORM GSTR-6 - ERTS (T) 65/2017/Pt. I/186 - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT NOTIFICATION The 4th September, 2018. No. ERTS (T) 65/2017/Pt. I/186. -In exercise of the powers conferred by section 128 of the Meghalaya Goods and Services Tax Act, 2017 (Act 10 of 2017), the Government of Meghalaya, on the recommendations of the Council, hereby waives the late fee paid under section 47 of the said Act, by the following classes of taxpayers:- (i) the registered persons whose return in FORM GSTR-3B of the Meghalaya Goods and Services Tax Rules, 2017 for the month of October, 2017, was submitted but not filed on the common portal, after generation of the application reference number; (ii) the registered persons who have filed the return in FORM GSTR-4 of the Meghalaya Goods and Services Tax Rules, 2017 for the period October to December, 2017, by the due date but late fee was erroneously levied on the common portal; (iii) the Input Service Distributors who have paid the late fee for filing or submission of the return in FORM GSTR-6 of the Meghalaya Goods and Services Tax Rules, 2017, for any tax period between the 1st day of January, 2018 and the 23rd day of January, 2018. H. MARWEIN, Additional Chief Secretary to the Government of Meghalaya, E xcise, Registration, Taxation Stamps Department.