GST amnesty extension for GSTR 4 non filers prolongs the compliance deadline and takes effect retrospectively. The notification amends the earlier Taxation Department notification by substituting the previously prescribed cut-off in the seventh proviso with a later cut-off, thereby extending the amnesty period for GSTR-4 non-filers. Promulgated under section 128 of the Mizoram Goods and Services Tax Act, 2017, the amendment is declared to operate retrospectively from the original cut-off date, altering the operative deadline for eligible taxpayers to avail the non-filer amnesty.
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GST amnesty extension for GSTR 4 non filers prolongs the compliance deadline and takes effect retrospectively.
The notification amends the earlier Taxation Department notification by substituting the previously prescribed cut-off in the seventh proviso with a later cut-off, thereby extending the amnesty period for GSTR-4 non-filers. Promulgated under section 128 of the Mizoram Goods and Services Tax Act, 2017, the amendment is declared to operate retrospectively from the original cut-off date, altering the operative deadline for eligible taxpayers to avail the non-filer amnesty.
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