The Mizoram Gazette

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. 54 NOTIFICATION No. 77/2018-State Tax No. J. 21011/2/2018(10)-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), the Governor of Mizoram, on the recommendations of the Council, hereby makes the following amendments in notification of the Government of Mizoram, No.J.2101l/l/2017-TAX/Vol-III(ii), dated the 1 st February, 2018, namely:- In the said notification, after the first proviso, the following proviso shall be inserted, namely :- "Provided further the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to September, 2018 by the due date but furnishes the said return between the period from 22 nd December, 2018 to 31 st March, 2019.". Vanlal Chhuanga, Commr. & Secretary to the Govt. of Mizoram, Taxation Department.

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