Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases - FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /14 - Nagaland SGST

GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO. FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /14 Dated: 31 December, 2018 NOTIFICATION In exercise of the powers conferred by section 128 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council , and in supersession of the notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV3/GST/l/08(Pt-l)/461, dated the 14 th September, 2017, notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV-3/GST/1/08(Pt-1)/55 dated the 26th October, 2017 and notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO. FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /105 dated the 28th November, 2017, except as respects things done or omitted to be done before such supersession, hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-3B for the month of July, 2017 onwards by the due date under section 47 of the said Act, which is in excess of an amount of twenty-five rupees for every day during which such failure continues: Provided that where the total amount of state tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return for the month of July, 2017 onwards by the due date under section 47 of the said Act shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues: 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 return in FORM GSTR-3B for the months of July, 2017 to September, 2018 by the due date but furnishes the said return between the period from 22 nd December, 2018 to 31 st March, 2019. (Taliremba) Officer on Special Duty (Finance)