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of <h1>Mizoram Waives Late Fees for FORM GSTR-7 Filing Delays; Fees Capped at Rs. 25/Day, Max Rs. 1,000/Month.</h1> The Government of Mizoram, under Notification No. 22/2021-State Tax dated June 11, 2021, has waived the late fee for delays in filing returns in FORM GSTR-7 under the Mizoram Goods and Services Tax Act, 2017. This waiver applies to registered persons required to deduct tax at source, with the late fee capped at twenty-five rupees per day. The total late fee for any month starting June 2021 is limited to a maximum of one thousand rupees. This decision was made on the recommendation of the Council and is enacted by the Governor of Mizoram.
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