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of <h1>Meghalaya Amends GST Notification: Waives Late Fees for GSTR-3B Filing Delays, Effective April 20, 2021.</h1> The Government of Meghalaya has amended Notification No. 76/2018-State Tax, dated December 31, 2018, under the Meghalaya Goods and Services Tax Act, 2017. The amendment introduces a waiver of late fees for taxpayers failing to file returns in FORM GSTR-3B by the due date. For taxpayers with an annual turnover exceeding Rs. 5 crores, the waiver period is 15 days from the due date for March and April 2021. For those with a turnover up to Rs. 5 crores, the waiver extends to 30 days for the same months, and for January-March 2021 under specific conditions. This amendment is effective from April 20, 2021.
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