The Mizoram Gazette — The Mizoram Goods and Services Tax Act, 2017

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Monday 21.1.2019 Magha 1, S.E. 1940, Issue No. 53 NOTIFICATION No. 76/2018-State Tax No. J. 21011/2/2018(9)-TAX, the 17 th January, 2019. 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), the Governor of Mizoram, on the recommendations of the Council, and in supersession of the notification of the Government of Mizoram No.J. 21011/l/2017-TAX/Vol-II/Part, dated the 15th September, 2017, notification of the Government of Mizoram No.J.21011/l/2017-TAX/VOL-III(xiii), dated the 17th November, 2017, and notification of the Government of Mizoram No. J.21011/l/2017-TAX/ Vol-III/Pt(iv), dated the 24t 4th h November, 2017, except as respects things done or omitted to be done before such supersession, hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-3B for the month of July, 2017 onwards by the due date under section 47 of the said Act, which is in excess of an amount of twenty-five rupees for every day during which such failure continues: Provided that where the total amount of state tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return for the month of July, 2017 onwards by the due date under section 47 of the said Act shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues: Provided further that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who