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<h1>Meghalaya Amends GST Act to Waive Late Fees for GSTR-4 Returns Filed Between Dec 2018 and Mar 2019.</h1> The Government of Meghalaya has amended Notification No. ERTS(T)65/2017/Pt./159, dated 29th December 2017, under the Meghalaya Goods and Services Tax Act, 2017. The amendment introduces a provision waiving the late fee for registered persons who failed to submit their GSTR-4 returns for the quarters from July 2017 to September 2018 by the due date, provided they file these returns between 22nd December 2018 and 31st March 2019. This amendment was issued by the Excise, Registration, Taxation & Stamps Department on 31st December 2018.