Supersession Notification Number No.J.21011/7/2021-TAX dated the 11th June, 2021 (No.22/2021-State Tax)

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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), and in supersession of the notification of the Government of Mizoram, Taxation Department, issued vide number No.J.21011/7/2021-TAX dated the 11th June, 2021 (No.22/2021-State Tax), except as respects things done or omitted to be done before such supersession, the Governor .....

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..... section 47 of the said Act by the registered person, who fails to furnish the return in FORM GSTR-7 for a month by the due date, where the total amount of state tax deducted at source in the said month is nil, shall stand waived. 2. This notification shall come into force on the 1st day of November, 2024. Sd/- VANLALDINA FANAI Finance Commissioner Government of Mizoram - Notification Tax Manag .....

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