Seeks to waive the late fee for FORM GSTR-3B - 22/2018-State Tax - Mizoram SGST

No.J.21011/2(i)/2018-TAX GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 22/ 2018 State Tax Dated Aizawl, the 28 th May, 2018 In exercise of the powers conferred by section 128 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Government of Mizoram, on the recommendations of the Council, hereby waives 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 the 27 th day of December, 2017: Provided that such registered persons have filed the declaration in FORM GST TRAN-1 on or before the 10th day of May, 2018 and the return in FORM GSTR-3B for each of such months, on or before the 31 st day of May, 2018. Sd/-VANLAL CHHUANGA Commr. Secretary to the Govt. of Mizoram, Taxation Department.