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of <h1>Mizoram Waives Late Fees Over Rs. 500 for Late GSTR-10 Filings from April 1 to June 30, 2023, per Section 128.</h1> The Government of Mizoram has issued a notification waiving late fees exceeding five hundred rupees for registered persons who failed to file their final return in FORM GSTR-10 by the due date. This amnesty applies to those who file the return between April 1, 2023, and June 30, 2023. This waiver is enacted under the powers granted by section 128 of the Mizoram Goods and Services Tax Act, 2017, following recommendations from the Council.
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