Seeks to rationalize late fee for delay in filing of return in FORM GSTR-3B

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....land Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch) F.NO.FIN/REV-3/GST/1/08(Pt- 1)(Vol. 1)/14 dated the 3ls December 2018, namely:- In the said notific....

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....m the due date of furnishing return 3. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to sub-section (1) of Section 39 January-March, 2021 Sixty days from the due date of furnishing return."; (ii) after the eighth proviso, the following provisos shall be inserted, namely:- "Prov....

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....en the period from the 1st day of June, 2021 to the 31st day of August, 2021: Provided also that the total amount of late fee payable under section 47 of the said Act for the tax period June, 2021 onwards or quarter ending June, 2021 onwards, as the case may be, shall stand waived which is in excess of an amount as specified in column (3) of the Table given below, for the class of registered per....