Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020. - ERTS(T)2/2020/265 - Meghalaya SGST

Meghalaya Offers Amnesty on GSTR-3B Late Fees for July 2017 to January 2020; Conditional Waiver for February-July 2020.

The Government of Meghalaya has issued a notification providing a one-time amnesty by reducing or waiving late fees for non-filing of FORM GSTR-3B from July 2017 to January 2020. Additionally, it offers a conditional waiver of late fees for delays in filing returns for the tax periods from February 2020 to July 2020. Taxpayers with an aggregate turnover of more than Rs. 5 crores must file by June 24, 2020, while those with up to Rs. 5 crores have staggered deadlines until September 29, 2020. Late fees exceeding Rs. 250 are waived for returns filed by September 30, 2020, if the central tax payable is nil.