Seeks to provide relief by conditional waiver of late fee for delay in furnishing GSTR-1

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....nd SGST<br>Nagaland SGST<br>GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08(Pt-1) (Vol. 1)/77 Dated: 3rd April, 2020 NOTIFICATION In exercise of th....

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....roviso, the following proviso shall be inserted, namely :- "Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the months of March, 2020....