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    <title>State Government, recommendations of the Council, waives the amount of late fee referred to in section 47 of the Meghalaya Goods and Services Tax Act, 2017</title>
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    <description>State Government notification waives the amount of late fee payable for failure to furnish returns under the return-filing provision for 2022-23 onwards to the extent such fee exceeds the per-day amounts and maximum percentage-of-turnover caps specified for two classes of registered persons in the Table; a proviso grants conditional retroactive waiver for certain earlier financial years where returns are filed within the prescribed 2023 window, waiving total late fee exceeding a fixed threshold.</description>
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      <description>State Government notification waives the amount of late fee payable for failure to furnish returns under the return-filing provision for 2022-23 onwards to the extent such fee exceeds the per-day amounts and maximum percentage-of-turnover caps specified for two classes of registered persons in the Table; a proviso grants conditional retroactive waiver for certain earlier financial years where returns are filed within the prescribed 2023 window, waiving total late fee exceeding a fixed threshold.</description>
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