Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4

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....ERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08(Pt-1)(Vol.II)/64 Dated: 1st June 2021 NOTIFICATION In exercise of the powers conferred by section 128 of the Nagal....

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....ter the fourth proviso, the following proviso shall be inserted, namely: - "Provided also that the total amount of late fee payable under section 47 of the said Act for financial year 2021-22 onward....