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of <h1>Mizoram Waives Late Fees for GSTR-3B Filings of August and September 2017 u/s 128 of GST Act.</h1> The Government of Mizoram, through its Taxation Department, has issued a notification waiving the late fee for registered individuals who did not file FORM GSTR-3B for August and September 2017 by the deadline. This waiver is enacted under section 128 of the Mizoram Goods and Services Tax Act, 2017, following the Council's recommendations. The waiver applies to the late fee stipulated under section 47 of the same Act.
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