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Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7

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..... 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 of Meghalaya, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act, by any registered person, required to deduct tax at source under the provisions of section 51 of the said Act, f .....

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