Amendment in Notification No. 4/2018– State Tax, dated the 12th February, 2018 - 74/2019-State Tax - Mizoram SGST

No. J.21011/2/2019 (g) - TAX GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 74/2019-State Tax Dated Aizawl, the 5th Feb., 2020 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 further amendment in the notification of the Government of Mizoram, No. 4/2018 State Tax, dated the 12th February, 2018, vide No.J.21011/1/2017- TAX/Vol-III/Pt(i), namely: In the said notification, after the second proviso, the following proviso shall be inserted, namely: Provided also 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 November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 10th January, 2020. . 2. This notification shall be deemed to have come into force with effect from the 19th day of December, 2019. Sd/-VANLAL CHHUANGA Commr. Secretary to the Govt. of Mizoram Taxation Department