Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases

GST – States – FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /14 – Dated:- 31-12-2018 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO. FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /14 Dated: 31 December, 2018 NOTIFICATION 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 , and in supersession of the notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV3/GST/l/08(Pt-l)/461, dated the 14th September, 2017, notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV-3/GST/1/08(Pt-1)/55 dated th

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