Amendment in Notification No. 20/2017- State Tax. dated the 29th December, 2017 - 28/2018-State Tax - Manipur SGST

GOVERNMENT OF MANIPUR SECRETARIAT : FINANCE DEPARTMENT (EXPENDITURE SECTION) Notification No. 28/2018-State Tax Imphal, the 31st December, 2018 NO. TAX/4(53)/GST-NOTN/2016 :- In exercise of the powers conferred by section 128 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments in notification of the Government of Manipur, Secretariat: Finance Department (Expenditure Section) Notification NO. 20/2017- State Tax. dated the 29 th December, 2017. published in the Gazette of Manipur, Extraordinary, Vide number 551 dated the 19 th 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 22 nd December, 2018 to 31 st March, 2019. . RAKESH RANJAN, Principal Secretary (Finance), Government of Manipur.