Waives late fee for failure to furnish Return in FORM GSTR-4.

GST – States – FIN/REV-3/GST/1/08(Pt-1)/020 – Dated:- 29-12-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) NOTIFICATION Dated: 29th December, 2017 NO.FIN/REV-3/GST/1/08(Pt-1)/20.- In exercise of the powers conferred by section 128 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of

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