Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7 - 22/2021-State Tax - Mizoram SGST

GOVERNMENT OF MIZORAM NOTIFICATION No. 22/2021-State Tax No. J. 21011/7/2021-TAX, the 11th June, 2021 . - 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 Governor of Mizoram, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act by any registered person, required to deduct tax at source under the provisions of section 51 of the said Act, for failure to furnish the return in FORM GSTR-7 for the month of June, 2021 onwards, by the due date, which is in excess of an amount of twenty-five rupees for every day during which such failure continues: Provided that the total amount of late fee payable under section 47 of the said Act by such registered person for failure to furnish the return in FORM GSTR-7 for the month of June, 2021 onwards, by the due date, shall stand waived which is in excess of an amount of one thousand rupees. Vanlal Chhuanga, Commr. Secretary to the Govt. of Mizoram, Taxation Department.