Seeks to waive off late fee under section 47 for the period from 01.05.2022 till 30.06.2022 for delay in filing FORM GSTR-4 for FY 2021-22 - ERTS (T) 65/2017/Pt. III/84 - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT NOTIFICATION The 26th May, 2022. No.ERTS (T) 65/2017/Pt. III/84 . -In exercise of the powers conferred by section 128 of the Meghalaya Goods and Services Tax Act, 2017 (10 of 2017), the Government of Meghalaya, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government, 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-IIA, vide number 22, dated the 2nd January, 2018, namely:- In the said notification, after the fifth 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 2021-22 under section 47 of the said Act shall stand waived for the period from the 1st day of May, 2022 till the 30th day of June, 2022. S. A. SYNREM, Commissioner Secretary to the Government of Meghalaya, Excise, Registration, Taxation Stamps Department.