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of <h1>Nagaland Amends GST Act: Waives Late Fee for FORM GSTR-4 Submissions for FY 2021-22 from May 1 to June 30.</h1> The Government of Nagaland, under the authority of section 128 of the Nagaland Goods and Services Tax Act, 2017, has amended a previous notification dated 29th December 2017. The amendment introduces a new proviso that waives the late fee for delays in submitting FORM GSTR-4 for the financial year 2021-22. This waiver applies to the period from 1st May 2022 to 30th June 2022.
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