Seeks to waive late fee for FORM GSTR-4 filing in UT - F.NO.FIN/REV-3/GST/1/08 (Pt-1) (Vol II)/31 - Nagaland SGST

GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1) (Vol II)/31 Dated: 22nd December 2020 NOTIFICATION In exercise of the powers conferred by section 128 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV-3/GST/1/08(Pt-1)/20 dated the 29th December 2017, namely : - In the said notification, after the third proviso, the following proviso shall be inserted, namely: Provided also that the late fee payable for delay in furnishing of FORM GSTR-4 for the Financial Year 2019-20 under section 47 of the said Act, from the 1 st day of November 2020 till the 31 st day of December 2020 shall stand waived for the registered person whose principal place of business is in the Union Territory of Ladakh. (Taliremba) Officer on Special Duty (Finance)