Amnesty to GSTR-10 non-filers - FIN/REV-3/GST/1/08(Pt-1)(Vol.II)/214 - Nagaland SGST

GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F. NO. FIN/REV-3/GST/1/08(Pt-1)(Vol.II)/214 Dated: 31st March 2023 NOTIFICATION In exercise of the powers conferred by section 128 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, hereby waives the amount of late fee referred to in section 47 of the Act, which is in excess of five hundred rupees for the registered persons who fail to furnish the final return in FORM GSTR-10 by the due date but furnish the said return between the period from the 1 st day of April 2023 to the 30 th day of June 2023. (Taliremba) Commissioner Secretary