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of <h1>Meghalaya waives late fees for GSTR-10 filings made between April 1 and June 30, 2023, u/s 47.</h1> The Government of Meghalaya, through the Excise, Registration, Taxation & Stamps Department, has issued a notification waiving late fees under section 47 of the Meghalaya Goods and Services Tax Act, 2017. This waiver applies to registered persons who fail to submit their final return in FORM GSTR-10 by the due date but do so between April 1, 2023, and June 30, 2023. The late fee is reduced to a maximum of five hundred rupees. This decision was made based on the recommendations of the Council and is authorized under section 128 of the Act.
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