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of <h1>Mizoram waives late fees for GSTR-9C, GSTR-9 submissions from 2017-2023 if filed by March 31, 2025.</h1> The Government of Mizoram has issued a notification waiving the late fee for registered persons who failed to submit the reconciliation statement in FORM GSTR-9C along with the annual return in FORM GSTR-9 for the financial years 2017-18 to 2022-23. This waiver applies to fees exceeding the amount payable under section 47 of the Mizoram Goods and Services Tax Act, 2017, provided the statement is submitted by March 31, 2025. However, no refunds will be issued for late fees already paid for these financial years.
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