Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filled between 22.09.2020 to 31.10.2020. - 67/2020-State Tax - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT NOTIFICATION No. 67/2020-State Tax Dated Shillong the 21 th September, 2020 No. ERTS(T)2/2020/371 In exercise of the powers conferred by section 128 of the Meghalaya Goods and services Tax Act 2017 (Act 10 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Government of Meghalaya, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government, ERTS Department No. ERTS (T) 65/20l7lPt/159, dated the 29 th December, 2017 , namely :- In the said notification :- (ii) after the second proviso, the following proviso shall be inserted, namely: - Provided also that late fee payable under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived where the total amount of central tax payable in the said return is nil, for the registered persons who failed to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March, 2019 by the due date but furnishes the said return between the period from 22nd day of September, 2020 to 31st day of October, 2020. . Sd/- S. A. SYNREM, Commissioner Secretary to the Government of Meghalaya, Excise, Registration, Taxation and Stamps Department