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of <h1>Mizoram GST Act: Quarterly Returns for Turnover Up to Rs. 5 Crore Start January 2021; Monthly Tax Payment Required.</h1> The Government of Mizoram, under the Mizoram Goods and Services Tax Act, 2017, notifies registered persons with an aggregate turnover of up to five crore rupees in the previous financial year, who opt to file quarterly returns, to do so from January 2021. These individuals must pay monthly taxes as per section 39(7). If a person's turnover exceeds five crore rupees during a quarter, they must switch to monthly returns from the next quarter. Registered persons can change their filing frequency on the portal between December 5, 2020, and January 31, 2021.
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