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of <h1>Meghalaya Amends GST Rules: Late Fees Waived for GSTR-4 Filing Delays from FY 2021-22 Onwards.</h1> The Government of Meghalaya has amended Notification No. ERTS(T)65/2017/Pt/159, dated December 29, 2017, under the Meghalaya Goods and Services Tax Act, 2017. Effective from the financial year 2021-22 onwards, the amendment introduces a waiver on late fees for registered persons who fail to file their GSTR-4 returns by the due date. The waiver applies to late fees exceeding 250 rupees if no State tax is payable, and 1,000 rupees for other registered persons. This amendment was issued by the Excise, Registration, Taxation, and Stamps Department on June 1, 2021.
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