Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases - FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /13 - Nagaland SGST

GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO. FIN/REV-3/GST/1/08(Pt-1)(Vol 1)/13 Dated: 31st December, 2018 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 makes the following amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch), F. NO. FlN/REV-3/GST/1/08(Pt-1)/44 dated the 25th January, 2018, namely:- In the said notification, after the proviso, the following proviso shall be inserted, namely:- Provided further that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to September, 2018 by the due date but furnishes the said details in FORM GSTR-1 between the period from 22 nd December, 2018 to 31st March, 2019. . (Taliremba) Officer on Special Duty (Finance)