Seeks to amend Notification No. ERTS(T)79/2017/Pt/45, dated 24th January, 2018 - ERTS(T)4/2019/Pt/59 - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT NOTIFICATION The 26th December, 2019. No. ERTS(T)4/2019/Pt/59. -In exercise of the powers conferred by section 128 of the Meghalaya Goods and Services Tax Act, 2017 (Act 10 of 2017), the Government of Meghalaya, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government No. 4/2018 State Tax, dated the 24th January, 2018 issued vide No. ERTS(T)79/2017/Pt/45, dated 24th January, 2018, published in the Gazette of Meghalaya, Extraordinary, Part II A, vide number 104, dated the 6th February, 2018, namely: In the said notification, after the second proviso, the following proviso shall be inserted, namely: Provided also 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 November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 10th January, 2020. . 2. This notification shall be deemed to have come into force with effect from the 19th day of December, 2019. S. A. SYNREM, Commissioner Secretary to the Government of Meghalaya, Excise, Registration, Taxation and Stamps Department.