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of <h1>Meghalaya Waives Late Fees for Delayed FORM GSTR-5A Filing u/s 128 of GST Act 2017.</h1> The Government of Meghalaya, under section 128 of the Meghalaya Goods and Services Tax Act, 2017, has issued a notification waiving the late fee for registered individuals failing to file the FORM GSTR-5A return by the due date. The waiver applies to fees exceeding twenty-five rupees per day of delay. If no integrated tax is payable, the waiver applies to fees exceeding ten rupees per day. This decision follows recommendations from the Council and aims to alleviate the financial burden on taxpayers. The notification was issued by the Excise, Registration, Taxation & Stamps Department on January 24, 2018.
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