Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6 - F.NO.FIN/REV-3/GST/1/08 (Pt-1) (Vol. 1) /256 - Nagaland SGST

GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1) (Vol. 1) /256 Dated: 4th September, 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 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 Nagaland 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 Nagaland 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 Nagaland Goods and Services Tax Rules, 2017 for any tax period between the 1 st day of January, 2018 and the 23 rd day of January, 2018. (Taliremba) Officer on Special Duty (Finance)