Seeks to waive penalty payable for noncompliance of the provisions of notification No.14/2020 — State Tax, dated the 5th May, 2020 - 89/2020-State Tax - Mizoram SGST

No.J.21011/3/2019(1)-TAX GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 89/2020-State Tax Dated Aizawl, the 14 th December, 2020 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 penalty payable by any registered person under section 125 of the said Act for non-compliance of the provisions of notification No.14/2020 - State Tax, dated the 5th May, 2020, issued vide file number No.J.2101 1/2/2020(g)-TAX, between the period from the 01st day of December, 2020 to the 31st day of March, 2021, subject to the condition that the said person complies with the provisions of the said notification from the 01st day of April, 2021 Sd/-VANLAL CHHUANGA Commr. Secretary to the Govt. of Mizoram Taxation Department