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Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases. - 75/2018-State Tax - Meghalaya SGSTExtract GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT NOTIFICATION No. 75/2018-State Tax Dated Shillong, the 31st December, 2018. No. ERTS(T) 65/2017/Pt/445 - In exercise of the powers conferred by section 128 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of Meghalaya, on the recommendations. of the Council, hereby makes the following amendments in the notification of the Government of Meghalaya No. ERTS(T) 79/2017/Pt/45 dated the 24th January, 2018, published in the Gazette of Meghalaya, Extraordinary, Part-IIA, vide No. 104, dated the 6th February, 2018, namely In the said notification, after the proviso, the following proviso shall be inserted, namely:- Provided further that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to September, 2018 by the due date but furnishes the said details in FORM GSTR-1 between the period from 22nd December, 2018 to 31st March, 2019. . Sd/- H. Marwein Additional Chief Secretary to the Government of Meghalaya Excise, Registration, Taxation Stamps Department Note : -The principal notification No. ERTS(T) 79/2017/Pt/45 dated the 24th January, 2018, published in the Gazette of Meghalaya, Extraordinary, Part-IIA, vide No. 104, dated the 6th February, 2018.
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