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of <h1>Meghalaya Amends GST Notification 76/2018: Revised Late Fee Waivers for Taxpayers Based on Turnover Starting May 20, 2021.</h1> The Government of Meghalaya has amended Notification No. 76/2018-State Tax under the Meghalaya Goods and Services Tax Act, 2017. Effective from May 20, 2021, the amendment revises the late fee waiver for taxpayers based on their turnover. Taxpayers with a turnover over Rs. 5 crores have a 15-day waiver from the return due date for March to May 2021. Those with a turnover up to Rs. 5 crores have varied waivers up to 60 days. Additional provisions waive late fees exceeding Rs. 500 for returns filed between June 1 and August 31, 2021, with reduced fees for nil tax returns.
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