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<h1>Meghalaya GST Act 2017: Late Fees Capped for Delayed GSTR-3B Filings; Waived for Filings Before March 31, 2019.</h1> The Government of Meghalaya, under the Meghalaya Goods and Services Tax Act, 2017, specifies the late fee for delayed filing of FORM GSTR-3B and waives the late fees for such delays from July 2017 to September 2018 in certain cases. For delayed filings, the late fee is capped at twenty-five rupees per day, and for nil tax returns, at ten rupees per day. Additionally, the late fee is fully waived for those who file between December 22, 2018, and March 31, 2019. This supersedes previous notifications on late fees.