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of <h1>Mizoram Amends GST Notification: Late Fee Waivers for GSTR-3B Filers with Specific Turnover for 2021.</h1> The Government of Mizoram has amended Notification No. 76/2018-State Tax, dated January 17, 2019, under the Mizoram Goods and Services Tax Act, 2017. The amendment, effective from April 20, 2021, waives late fees for specific taxpayers who fail to file GSTR-3B returns by the due date. Taxpayers with over 5 crores turnover for March and April 2021 have a 15-day waiver, while those with up to 5 crores turnover have a 30-day waiver. Additionally, taxpayers with up to 5 crores turnover for January-March 2021 also receive a 30-day waiver.
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