Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases.

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....ORAM TAXATION DEPARTMENT NOTIFICATION No. 76/2018-State Tax Dated Aizawl the 17th Jan., 2019 In exercise of the powers conferred by section 128 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017)(hereafter in this notification referred to as the said Act), the Governor of Mizoram, on the recommendations of the Council, and in supersession of the notification of the Governmen....