Amendment in Notification No. ERTS(T)65/2017/Pt/159, dated the 29th December, 2017 - ERTS(T)65/2017/Pt.II/349 - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT NOTIFICATION The 1st June, 2021. No. ERTS(T)65/2017/Pt.II/349 -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.ERTS(T)65/2017/Pt/159, dated the 29th December, 2017, published in the Gazette of Meghalaya, Extraordinary, Part II A, vide number 22, dated the 2nd January, 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 financial year 2021-22 onwards, by the registered persons who fail to furnish the return in FORM GSTR-4 by the due date, shall stand waived (i) which is in excess of two hundred and fifty rupees where the total amount of State tax payable in the said return is nil; (ii) which is in excess of one thousand rupees for the registered persons other than those covered under clause (i). . S. A. SYNREM, Commissioner Secretary to the Government of Meghalaya, Excise, Registration, Taxation Stamps Department.