Amendment in Notification No. 76/2018-State Tax, dated the 31st December, 2018

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..... erred 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. 76/2018-State Tax, dated the 31st Decem .....

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..... from the due date of furnishing return 2. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of Section 39 March, 2021 Sixty days from the due date of furnishing return .....

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..... 021, by the due date but furnish the said return between the period from the 1st day of June, 2021 to the 31st day of August, 2021, the total amount of late fee under section 47 of the said Act, shall stand waived which is in excess of five hundred rupees: Provided also that where the total amount of central tax payable in the said return is nil, the total amount of late fee under section 47 of .....

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..... ate, namely: - TABLE S. No. Class of registered persons Amount (1) (2) (3) 1. Registered persons whose total amount of central tax payable in the said return is nil Two hundred and fifty rupees .....

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