Amendment in Notification No. ERTS(T)65/2017/Pt./159, dated 29th December, 2017 - 77/2018-State Tax - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT NOTIFICATION No. 77/2018-State Tax Dated Shillong, the 31st December, 2018. No. ERTS(T) 65/2017/Pt/447 - In exercise of the powers conferred by section 128 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of Meghalaya, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Meghalaya, No. ERTS(T)65/2017/Pt./159, dated 29 th December, 2017, published in the Gazette of Meghalaya, Extraordinary, Part-IIA, vide No. 22, dated the 2 nd January, 2018, namely :- In the said notification, after the first proviso, the following proviso shall be inserted, namely: Provided further 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-4 for the quarters from July, 2017 to September, 2018 by the due date but furnishes the said return between the period from 22nd December, 2018 to 31 st March, 2019. Sd/- H. Marwein Additional Chief Secretary to the Government of Meghalaya Excise, Registration, Taxation Stamps Department.