Amendment in Notification No. J.21011/1/2017-TAX/vol-ll(ii), dated the 19 th July, 2017 - 18/2021-State Tax - Mizoram SGST

GOVERNMENT OF MIZORAM NOTIFICATION No.18/2021-State Tax No. J. 21011/7/2021-TAX, the 11 th June, 2021. In exercise of the powers conferred by sub- section (1) of section 50 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) read with section 148 of the said Act, the Governor of Mizoram, on the recommendations of the Council, hereby makes the following further amendments in notification of the Government of Mizoram, Taxation Department, No.J.21011/1/2017-TAX/vol-ll(ii), dated the 19th July, 2017, published in the Mizoram Gazette, Extraordinary, Vol XLVI, Issue No. 366, dated the 27th July, 2017, namely: - In the said notification, in the first paragraph, in the first proviso,- (i) for the words, letters and figure required to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax , the words liable to pay tax but fail to do so shall be substituted; (ii) in the Table, in column 4, in the heading, for the words Tax period , the words Month/Quarter shall be substituted; (iii) in the Table, for serial number 4, 5, 6 and 7, the following shall be substituted, namely: (1) (2) (3) (4) 4. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year 9 per cent for the first 15 days from the due date and 18 per cent thereafter March, 2021, April, 2021 and May, 2021 5. Taxpayers having an aggregate urnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 39 Nil for the first 15 days from the due date, 9 per cent for the next 45 days, and 18 per cent thereafter March, 2021 Nil for the first 15 days from the due date, 9 per cent for the next 30 days, and 18 per cent thereafter April, 2021 Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter May, 2021 6. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to sub-section (1) of section 39 Nil for the first 15 days from the due date, 9 per cent for the next 45 days, and 18 per cent thereafter March, 2021 Nil for the first 15 days from the due date, 9 per cent for the next 30 days, and 18 per cent thereafter April, 2021 Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter May, 2021 7. Taxpayers who are liable to furnish the return as specified under sub- section (2) of section 39 Nil for the first 15 days from the due date, 9 per cent for the next 45 days, and 18 per cent thereafter Quarter ending March, 2021 . 2. This notification shall be deemed to have come into force with effect from the 18th day of May, 2021. Vanlal Chhuanga, Commr. Secretary to the Govt. of Mizoram, Taxation Department. Note: The principal notification number No.J.21011/1/2017-TAX/Vol-ll(ii), dated the 19 th July, 2017, published in the Mizoram Gazette, Extraordinary, Vol XLVI, Issue No. 366, dated the 27 th July, 2017 and was last amended vide notification number 08/2021 - State Tax, dated the 11th June,2021 vide file No. J.21011/7/2021-TAX.