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of <h1>Mizoram waives penalties u/s 125 of GST Act for non-compliance from Dec 2020 to Mar 2021.</h1> The Government of Mizoram, through its Taxation Department, has issued a notification waiving penalties for registered persons under section 125 of the Mizoram Goods and Services Tax Act, 2017. This waiver applies to penalties incurred for non-compliance with notification No.14/2020-State Tax, dated 5th May 2020, during the period from 1st December 2020 to 31st March 2021. The waiver is contingent upon compliance with the specified provisions starting from 1st April 2021. This decision follows recommendations by the Council and is enacted under the powers conferred by section 128 of the Act.
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