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of <h1>Mizoram Governor Waives Late Fee for July 2017 GSTR-3B Filings u/s 128 of GST Act 2017.</h1> The Governor of Mizoram, exercising powers under Section 128 of the Mizoram Goods and Services Tax Act, 2017, has waived the late fee for registered persons who did not file their FORM GSTR-3B return for July 2017 by the due date. This decision, effective as of September 15, 2017, follows recommendations from the Council and applies to all affected taxpayers under Section 47 of the Act. The notification was issued by the Commissioner and Secretary to the Government of Mizoram, Taxation Department.
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