Seeks to amend Notification No. 4/2018– State Tax, dated the 12th February, 2018 - 75/2018-State Tax - Mizoram SGST

No.J.21011/2/2018(8)-TAX GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 75/2018-State Tax Dated Aizawl the 17th Jan., 2019 In exercise of the powers conferred by section 128 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, hereby makes the following amendments in notification of the Government of Mizoram No. 4/2018 State Tax, dated the 12th February, 2018, namely: In the said notification, after the proviso, the following proviso shall be inserted, namely: Provided further that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to September, 2018 by the due date but furnish the said details in FORM GSTR-1 between the period from 22ndDecember, 2018 to 31st March, 2019. . Sd/-VANLAL CHHUANGA Commr. Secretary to the Govt. of Mizoram, Taxation Department.