Seeks to rationalize late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1

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..... 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 makes the following further amendments in the notification of the Government of Mizoram, Taxation Department, No. 4/2018- State Tax, dated the 12th February, 2018, issued vide number No.J.21011/1/2017-TA .....

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..... ) (3) 1. Registered persons who have nil outward supplies in the tax period Two hundred and fifty Rupees 2. Registered persons having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year, other than those covered under S. No. 1 One th .....

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