Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he powers conferred by section 128 of the Mizoram Goods and Services Tax Act, 2017 (12 of 2017), the Government of Mizoram, on the recommendations of the Council, hereby waives the late fee paid under section 47 of the said Act, by the following classes of taxpayers:- (i) the registered persons whose return in FORM GSTR-3B of the Mizoram Goods and Services Tax Rules, 2017 for the month of October....