State Government, recommendations of the Council, waives the amount of late fee referred to in section 47 of the Meghalaya Goods and Services Tax Act, 2017

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..... March, 2023. No. ERTS(T) 65/2017/Pt. III/421. - In exercise of the powers conferred by section 128 of the Meghalaya Goods and Services Tax Act, 2017 (10 of 2017) (hereinafter referred to as the said Act), the State Government, on the recommendations of the Council, hereby waives the amount of late fee referred to in section 47 of the said Act in respect of the return to be furnished under se .....

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..... 2. Registered persons having an aggregate turnover of more than five crores rupees and up to twenty crore rupees in the relevant financial year. Fifty rupees per day, subject to a maximum of an amount calculated at 0.02 per cent. of turnover in the State or Union territory. Provided that for the registered persons who fail to furnish .....

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