Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of less than 1.5 crore.

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....f the powers conferred by section 148 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as detailed belo....