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Amendment in Notification No. 4/2018-State Tax, dated the 23rd January, 2018 - ERTS(T)65/2017/Pt. II/348 - Meghalaya SGSTExtract GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT NOTIFICATION The 1st June, 2021 No. ERTS(T)65/2017/Pt. II/348 . -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), the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Meghalaya Excise, Registration, Taxation and Stamps Department, No. 4/2018-State Tax, dated the 23rd 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 fourth proviso, the following proviso shall be inserted, namely: - Provided also that the total amount of late fee payable under section 47 of the said Act for the tax period June, 2021 onwards or quarter ending June, 2021 onward, as the case may be, shall stand waived which is in excess of an amount as specified in column (3) of the Table given below, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the details of outward supplies in FORM GSTR-1 by the due date, namely: - TABLE S. No. Class of registered persons Amount (1) (2) (3) 1. Registered persons who have nil outward supplies in the tax period Two hundred and fifty rupees 2. Registered persons having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year, other than those covered under S. No.1 One thousand rupees 3. Registered persons having an aggregate turnover of more than rupees 1.5 crores and up to rupees 5 crores in the preceding financial year, other than those covered under S.No.1 Two thousand and five hundred rupees S. A. SYNREM, Commissioner Secretary to the Government of Meghalaya, Excise, Registration, Taxation Stamps Department.
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