Amendment in Notification F.NO.FIN/REV-3/GST/1/08(Pt-1)/44 dated the 25th January 2018 - FIN/REV-3/GST/1/08 (Pt-1) (Vol. II)/132 - Nagaland SGST

GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO. FIN/REV-3/GST/1/08 (Pt-1) (Vol. II)/132 Dated: 25 th June 2020 NOTIFICATION In exercise of the powers conferred by section 128 of the Nagaland Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV-3/GST/1/08(Pt-1)/44 dated the 25 th January 2018, namely:- In the said notification, for the fourth proviso, the following proviso shall be substituted, 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 fail to furnish the details of outward supplies for the months or quarter mentioned in column (2) of the Table below in FORM GSTR-1 by the due date, but furnishes the said details on or before the dates mentioned in column (3) of the said Table:- Table Sl. No. (1) Month/ Quarter (2) Dates (3) 1. March, 2020 10th day of July, 2020 2. April, 2020 24th day of July, 2020 3. May, 2020 28th day of July, 2020 4. June, 2020 05th day of August, 2020 5. January to March, 2020 17th day of July, 2020 6. April to June, 2020 03rd day of August, 2020. . (Taliremba) Officer on Special Duty (Finance)