Reduction of late fee in case of delayed filing of FORM GSTR-6 - 07/2018-State Tax - Mizoram SGST

No.J.21011/1/2017-TAX/Vol III/Pt(iv) GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 7 of 2018 State Tax Dated Aizawl the 12th Feb., 2018 In exercise of the powers conferred by section 128 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this notification referred to as the said Act), the Government of Mizoram, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-6 by the due date under section 47 of the said Act, which is in excess of an amount of twenty-five rupees for every day during which such failure continues. Sd/-VANLAL CHHUANGA Commr. Secretary to the Govt. of Mizoram Taxation Department