Kohima, May 31 (DIPR): In exercise of the powers conferred by section 128 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, has waived the late fee payable under section 47 of the said Act for failure to furnish the return in FORM GSTR-3B by the due date for each of the months from October, 2017 to April, 2018, for the class of registered persons whose declaration in FORM GST TRAN-1 was submitted but not filed on the common portal on or before December 27, 2017. Provided that such registered persons have filed the declaration in FORM GST TRAN-1 on or before May 10, 2018 and the return in FORM GSTR-3B for each of such months, on or before May 31, 2018.
