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TMI BlogSeeks to rationalize late fee for delay in filing of return in FORM GSTR-3BX X X X Extracts X X X X X X X X Extracts X X X X ..... n exercise of the powers conferred by section 128 of the Nagaland Goods and Services Tax Act, 2017 (4 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 Nagaland, Finance Department (Revenue Branch) F.NO.FIN/REV-3/GST/1/08(Pt- 1)(Vol. 1)/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 April, 2021 Forty-five days from the due date of furnis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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 state tax payable in the said return is nil, the total amount of late fee under section 47 of the said Act shall stand waived which is in excess of two hundred and fifty ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 2. Registered persons having an agg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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