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of <h1>Meghalaya GST Act Amendment Waives Late Fees for GSTR-4 Returns Filed Between April and June 2023.</h1> The Government of Meghalaya has amended a previous notification under the Meghalaya Goods and Services Tax Act, 2017. This amendment, effective from March 31, 2023, waives late fees exceeding two hundred and fifty rupees for registered persons who did not file their GSTR-4 returns on time for the quarters from July 2017 to March 2019 and the financial years 2019-20 to 2021-22. The waiver applies if these returns are filed between April 1, 2023, and June 30, 2023. If the central tax payable is nil, the late fee is fully waived.
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