9911796707
TMI BlogAmendment in Notification No. 76/2018- State Tax, dated the 17th January, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... ces 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. 76/2018- State Tax, dated the 17th January, 2019, issued vide number No.J.21011/2/2018(9)-TAX, namely: - In the said not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to furnish the return as specified under sub-section (1) of section 39 March, 2021 April, 2021 May, 2021 Sixty days from the due date of furnishing return Forty-five days from the due date of furnishing return Thirty days from the due date of furnishing return 3 Taxpayers having an aggregate turnover of up to rupees 5 crores i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble in the said return is nil, the total amount of late fee under section 47 of the said Act shall stand waived which is in excess of two hundred and fifty rupees for the registered persons who failed to furnish the return in FORM GSTR-3B for the months / quarter of July, 2017 to April, 2021, by the due date but furnish the said return between the period from the 1st day of June, 2021 to the 31st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 thousand rupees 3. Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to rupees 5 crores in the preceding financial year, other than those ..... X X X X Extracts X X X X X X X X Extracts X X X X
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