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of <h1>Mizoram exempts 2019-20 taxpayers from filing GSTR-1 and GST CMP-08 u/s 148 amendment.</h1> The Government of Mizoram's Taxation Department issued Notification No. 12/2020, amending Notification No. 21/2019-State Tax. Under the amendment, taxpayers who submitted a return in FORM GSTR-3B for the 2019-20 financial year under the Mizoram Goods and Services Tax Rules, 2017, are exempt from filing the statement in outward supply of goods or services in FORM GSTR-1 or the self-assessed tax details in FORM GST CMP-08 for the same period. This change is enacted under the authority of section 148 of the Mizoram Goods and Services Tax Act, 2017.
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