Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6.
41/2018-State Tax Dated:- 12-9-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/2(II)/2018-TAX/Pt
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
….
N O T I F I C A T I O N
No.41/2018-State Tax
Dated Aizawl the 12th Sept., 2018
In exercise of the powers conferred by section 128 of the Mizoram Goods and Services Tax Act, 2017 (12 of 2017), the Government of Mizoram, on the recommendations of the Council, hereby waives the late fee paid under section 47 of the said Act, by the following classes of taxpayers:-
(i) the registered persons whose return in FORM GSTR-3B of the Mizoram Goods an
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