Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4.

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..... -NOTN/2016 - In exercise of the powers conferred by section 128 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby makes the following further amendments In the notification of the Government of Manipur, Secretariat: Finance Department (Expenditure Section), .....

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