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<h1>Mizoram Amends GST Act: Late Fee Waiver for GSTR-4 Filings from July 2017-March 2019 if Filed by Oct 31, 2020.</h1> The Government of Mizoram has amended Notification No. 73/2017-State Tax, dated February 1, 2018, under the Mizoram Goods and Services Tax Act, 2017. The amendment, effective from September 28, 2020, introduces a proviso that waives the late fee under section 47 for registered persons who did not file their GSTR-4 returns for quarters from July 2017 to March 2019 by the due date. The waiver applies if the return is filed between September 22, 2020, and October 31, 2020, reducing the fee to a maximum of two hundred and fifty rupees or fully waiving it if no central tax is payable.