Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020. - ERTS(T) 2/2020/175 - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT NOTIFICATION 33/2020-State Tax Dated Shillong the 3 rd April, 2020 No. ERTS (T) 2/2020/175 - 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 of Meghalaya No. 4/2018- State Tax, dated the 24 th January, 2018, published in the Gazette of Meghalaya Extraordinary, Part II A, vide number 104, dated the 6 th February, 2018, namely :- In the said notification, after the third 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 months of March, 2020, April, 2020 and May, 2020, and for the quarter ending 31 st March, 2020, for the registered persons who fail to furnish the details of outward supplies for the said periods in FORM GSTR-1 by the due date, but furnishes the said details in FORM GSTR-1 , on or before the 30th day of June, 2020. . S. A. SYNREM, Commissioner Secretary to the Government of Meghalaya, Excise, Registration, Taxation and Stamps Department