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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Meghalaya Waives Late Fee for FORM GSTR-3B Filers with Missed Deadlines from July 2017 under GST Act 2017.</h1> The Government of Meghalaya, under the Meghalaya Goods and Services Tax Act, 2017, has waived the late fee for filing the return in FORM GSTR-3B for certain registered persons. This waiver applies to those who failed to submit the return by the due date for the months starting July 2017, provided their declaration in FORM GST TRAN-1 was submitted but not filed on the common portal by December 27, 2017. To qualify, these individuals must have submitted FORM GST TRAN-1 by May 10, 2018, and filed FORM GSTR-3B by May 31, 2018.