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of <h1>Mizoram GST Act Amnesty Scheme: File Returns by June 30 to Withdraw Assessment Orders; Pay Interest and Late Fees.</h1> The Government of Mizoram issued a notification under the Mizoram Goods and Services Tax Act, 2017, introducing an amnesty scheme for registered persons who failed to submit a valid return within 30 days of receiving an assessment order by February 28, 2023. These assessment orders will be deemed withdrawn if the registered persons file the required return by June 30, 2023. The return must include payment of interest under Section 50(1) and any late fees under Section 47, regardless of any appeals filed or their outcomes under Section 107.
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