Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4. - 11/2021 - State Tax - Manipur SGST

GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) Notification No. 11/2021 - State Tax Imphal, the 2 nd June, 2021 No. TAX/4(53)/GST-NOTN/2016 - In exercise of the powers conferred by section 128 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby makes the following further amendments In the notification of the Government of Manipur, Secretariat: Finance Department (Expenditure Section), No. 20/2017 - State Tax, dated the 29th December, 2017 published In the Manipur Gazette, Extraordinary vide number 551, dated the 19 th 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 central 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). . (Dr. Rajesh Kumar) Chief Secretary (Finance) Government of Manipur