Amendment in Notification No. 73/2017– State Tax, dated the 1st February, 2018 - 67/2020-State Tax - Mizoram SGST

No.J.21011/3/2019-TAX GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 67/2020-State Tax Dated Aizawl, the 28th September, 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), 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 the notification of the Government of Mizoram, Taxation Department, No. 73/2017 State Tax, dated the 1st February, 2018, issued vide file number No.J.21011/1/2017-TAX/Vol-III(ii), namely : In the said notification: - after the second proviso, the following proviso shall be inserted, namely: Provided also that late fee payable under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived where the total amount of central tax payable in the said return is nil, for the registered persons who failed to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March, 2019 by the due date but furnishes the said return between the period from 22nd day of September, 2020 to 31st day of October, 2020. . Sd/-VANLAL CHHUANGA Commr. Secretary to the Govt. of Mizoram Taxation Department