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. - 26/2018-State Tax - Manipur SGST

GOVERNMENT OF MANIPUR SECRETARIAT : FINANCE DEPARTMENT (EXPENDITURE SECTION) Notification No. 26/2018-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. 2/2018-State Tax, dated the 23rd January,2018, published in the Gazette of Manipur, Extraordinary, vide number 576, dated the 09 th February 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 22nd December, 2018 to 31st March, 2019. . RAKESH RANJAN, Principal Secretary (Finance), Government of Manipur