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of <h1>Late Fees Imposed for Delayed GST Returns Under Mizoram GST Act, 2017; Section 44 Specifies Maximum Penalties.</h1> Any registered person under the Mizoram Goods and Services Tax Act, 2017, who fails to file the required details of outward or inward supplies or returns by the due date, must pay a late fee of one hundred rupees per day, capped at five thousand rupees. Additionally, failure to furnish the return required under section 44 incurs a late fee of one hundred rupees per day, with a maximum limit calculated at a quarter percent of the person's turnover in the state.
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