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<h1>Meghalaya Government Waives Late Fees for GST Returns u/s 47; Applies to Specific Turnover Brackets and Past Returns.</h1> The State Government of Meghalaya, following the Council's recommendations, has waived the late fee under section 47 of the Meghalaya Goods and Services Tax Act, 2017, for returns filed under section 44 for the financial year 2022-23 onwards. For registered persons with a turnover up to five crore rupees, the late fee is twenty-five rupees per day, capped at 0.02% of turnover. For those with a turnover between five and twenty crore rupees, the fee is fifty rupees per day, similarly capped. Additionally, late fees exceeding ten thousand rupees are waived for returns from 2017-18 to 2021-22 filed between April 1 and June 30, 2023.